Error-handling code doesn’t use labels, and thereby doesn’t branch out from your code. In addition, it doesn’t use Resume statements. Each line of code is processed one line after another. If an error occurs in a statement, the On Error Resume Next causes VB to skip over the offending code and then execute the next line (which is the error handler). When it reaches the end of the error handler, Err.Clear is used to clear the Number property of Err, and code following the inline error handling is processed.