'定义一个结构体
Public Structure STU_INFO
Public strID As String 'ID
Public strNM As String 'NM
End Structure
'实例两个结构体
dim stuA as STU_INFO
stuA.strID = "01"
stuA.strNM = "小明"
dim stuB as STU_INFO
stuB.strID = "02"
stuB.strNM = "阿狗"
'判断两个结构体内容是否相等
If stuA.Equals(stuB) = True Then
Message("相等")
else
Message("不相等")
End if

结构体不清楚，如果是类的话可以在类里重写equals函数

结构体继承自ValueType值类型，值类型通通自带Equals的重载方法；值类型与引用类型都用Equals判断值是否相等。默认没重载=运算符，自己整