使用API函数CopyMemory来转换。
Option Explicit
Private Declare Sub CopyMemory Lib "kernel32" Alias "RtlMoveMemory" (Destination As Any, Source As Any, ByVal Length As Long)
Private Sub Command1_Click()
Dim BB(0 To 3) As Byte
Dim se As Single
BB(0) = &H0
BB(1) = &H80
BB(2) = &H71
BB(3) = &H43
CopyMemory se, ByVal VarPtr(BB(0)), 4
Text1.Text = se
End Sub