The difference between Value and Value2 is that....
1) Value2 always uses the same value that Excel uses. It
does not truncate decimal places like when you divide 22 by 7 and format the cell for 2 decimal places, value 2 will give you the maximum number of decimal places in doing the calculation.
2) Value2 does not use the date or currency data types. If you enter 01/01/2006 in cell and then retrieve Selection.Value and Selection.Value2 you will get 01/01/2006 and 38718 respectively.