Private Sub SpeedTest()
  Dim Start As Single
  Dim a, b, d, c
 
  Start = Timer
 
  If a = b Then
    ' ...
  ElseIf a <> b Then
    ' ...
  ElseIf c = d Then
    ' ...
  End If
 
  MsgBox "Prüfung mit If " & CStr(Timer - Start)
 
  Start = Timer
 
  Select Case True
    Case a = b
      ' ...
    Case a <> b
      ' ...
    Case c = d
      ' ...
  End Select
 
  MsgBox "Prüfung mit Case " & CStr(Timer - Start)
End Sub

Gruß
Marcus