From the VBA help file:
GoTo Statement
Branches unconditionally to a specified line within a procedure.
Syntax<
declaring the line number and declaring a lable is basicly the same
but using a line number as a big advantage: it does not use memory!
if your "our of memory" you will not be able to declare a lable but you will be able to declare a line numer and use that as a "goTo"
sub mySub()
....
on error goto 100
...
exit sub
100: msgbox("Error")
end sub