Sorry, I was not clear. In fact I'd strayed off the topic.
The thread was about nulls in VBA. You commented cells on worksheets never contain Null.
I was thinking in a different sphere - I run many queries [database type queries such as via ADO or MS Query, I guess even pivot tables] and have the results in worksheet cells. The queries return nulls: these end up with blank worksheet cells returned from the query. To me these are nulls in worksheet cells but I see now that is only in respect of the query. In the VBA context these are, as you say, not null. They test as vbEmpty. In the context of a query, I can query them and return them using a "field Is Null" criteria.
regards