Prueba a utilizar esta función
Código:
Public Function DConv(v As Variant) As Variant
On Local Error Resume Next
If InStrRev(v, ",") <> 0 Then
DConv = CDbl(v)
ElseIf InStrRev(v, ".") <> 0 Then
DConv = CDbl(Val(v))
Else
DConv = CDbl(Val(v))
End If
End Function