Dim oItem As ListItem
  Dim nSum() As Long
  Dim i As Long
 
  With ListView1
    ReDim nSum(.ColumnHeaders.Count)
    For Each oItem In .ListItems
      nSum(1) = nSum(1) + Val(oItem.Text)
      For i = 1 To .ColumnHeaders.Count - 1
        nSum(i + 1) = nSum(i + 1) + Val(oItem.SubItems(i))
      Next i
    Next
 
    With .ListItems.Add(, , CStr(nSum(1)))
      For i = 1 To ListView1.ColumnHeaders.Count - 1
        .SubItems(i) = CStr(nSum(i + 1))
      Next i
    End With
  End With

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