Rem Instruction

Syntax:
Rem ...
-or-
'...
Group: Miscellaneous
Description:
Both forms are comments. The Rem form is an instruction. The ' form can be used at the end of any line. All text from either ' or Rem to the end of the line is part of the comment. That text is not executed.
Example:

Sub Main
Debug.Print "Hello" ' prints to the output window
Rem the macro terminates at Main's End Sub
End Sub