Option Explicit
 
Dim lngI As Long
 
Dim sinFTime(1 To 2) As Single
Dim sinETime(1 To 2) As Single
 
Sub Speed_Test_If_IIf()
 
    Dim i As Integer
    Dim ii As Integer
 
    With Application
 
        .ScreenUpdating = False
 
        With .ActiveSheet
 
            For i = 3 To 12
 
                Call TestA
                Call TestB
 
                For ii = 1 To 2
 
                    .Cells(i, ii + 1).Value = sinETime(ii)
 
                Next ii
 
            Next i
 
        End With
 
        .ScreenUpdating = True
 
    End With
 
End Sub
 
Private Sub TestA()
 
    Dim i As Long
    Dim v As Variant
 
    sinFTime(1) = Timer
 
    For i = 1 To 30000000
 
        If IsEmpty(v) Then lngI = 1 Else lngI = 0
 
    Next i
 
    sinETime(1) = Timer - sinFTime(1)
 
End Sub
 
Private Sub TestB()
 
    Dim i As Long
    Dim v As Variant
 
    sinFTime(2) = Timer
 
    For i = 1 To 30000000
 
        lngI = IIf(IsEmpty(v), 1, 0)
 
    Next i
 
    sinETime(2) = Timer - sinFTime(2)
 
End Sub