Private Type POINTAPI
  x As Long
  y As Long
End Type
Private Declare Function GetCursorPos Lib "user32" _
  (lpPoint As POINTAPI) As Long
Private Declare Function WindowFromPoint Lib "user32" _
  (ByVal xPoint As Long, ByVal yPoint As Long) As Long
Private Declare Function SendMessage Lib "user32.dll" Alias _
        "SendMessageA" (ByVal hwnd As Long, ByVal wMsg As Long, _
        ByVal wParam As Long, lParam As Any) As Long
 
 
Dim P As POINTAPI
GetCursorPos P
SendMessage WindowFromPoint(P.x, P.y), WM_CLOSE, ByVal 0&, ByVal 0&

 
Function GetTopWindow(ByVal hWindow As Long) As Long
    Dim w As Long, u As Long
    w = hWindow
    Do
        u = GetParent(w)
        If u <> 0 Then
            w = u
        End If
    Loop While u <> 0
 
    GetTopWindow = w
End Function

    Dim P As POINTAPI
    Dim hWnd As Long
    Dim lLength As Long
    Dim sWindowText As String * 255
    GetCursorPos P
    hWnd = GetTopWindow(WindowFromPoint(P.x, P.y))
    lLength = SendMessage(hWnd, WM_GETTEXT, _
      Len(sWindowText) + 1, ByVal sWindowText)
    If InStr(1, Left(sWindowText, lLength), "Microsoft Internet") > 0 Then
        CloseWindow hWnd 
    Else
        SendMessage hWnd, WM_CLOSE, ByVal 0&, ByVal 0&
    End If

    Dim P As POINTAPI
    Dim hwnd As Long
    Dim sClassName As String
 
    GetCursorPos P
    hwnd = GetTopWindow(WindowFromPoint(P.x, P.y))
 
    sClassName = String$(256, " ")
    GetClassName hwnd, sClassName, 255
    sClassName = Left$(sClassName, InStr(sClassName, _
      Chr$(0)) - 1)
 
    If sClassName = "IEFrame" Then
        SendMessage hwnd, WM_SYSCOMMAND, _
        SC_CLOSE, LNULL
    Else
        SendMessage hwnd, WM_CLOSE, ByVal 0&, ByVal 0&
    End If