Bob: There really isn't an issue with small datasets - inefficient code will still work quite quickly with those. The efficiency issues become apparent when large datasets are involved. As whatsup's code shows, efficiency gains of up to 10x are possible and, with large datasets, that can make a significant difference.

PS: Although it's good practice, I doubt that cleaning up after the 'Set' variables makes a material difference to the execution speed.

__________________
Cheers,
Paul Edstein
[Fmr MS MVP - Word]