>Really!
>This is not done by the Unload statement!!!

When you unload a form, a request is sent to the garbage collector, but not really unloaded now. When VB decides (depending on memory requirements, available CPU time and others), it really removes it from the memory.

Setting your object to nothing forces the garbage collector to immediately remove this object (not the complete trash can).

This is a good thing that the garbage is not automatic. When you unload a form and request it a short time later, chances are that the form is still in memory and then reused (instead of reloaded).