The goto command jumps to another section of code, mostly on errors, heres an example from the MSDN library:

Private Sub Command1_Click()
Dim source As String
Dim target As String

On Error GoTo err_handler

source = "c:\test.txt"

Open source For Output As #1
Write #1, "This is a test."
Close #1

target = "a:\test.txt"

If Dir(target) <> "" Then Kill target
FileCopy source, target

Exit Sub
err_handler:

If Err.Number = 70 Then
MsgBox "Permission denied. Please remove write-protection."
Resume
ElseIf Err.Number = 71 Then
MsgBox "Disk not ready. Please insert a disk."
Resume
End If

End Sub