这个VBA代码工作得很好：

Dim P As Person
Dim PP As New People

For i = 0 To PP.Count - 1
    Set P = PP(i)
    Debug.Print P.firstName + " " + P.lastName
Next i

但这在运行时失败(“对象不支持此属性或方法”)：

For Each P In PP
    Debug.Print P.firstName + " " + P.lastName
Next P

这是C#代码(在VS 2008中可见的已编译COM,用于Excel VBA – Office 2010)：

using System;
using System.Collections;
using System.Runtime.InteropServices;

public class Person
{
    public Person(string fName,string lName)
    {
        this.firstName = fName;
        this.lastName = lName;
    }
    public string firstName;
    public string lastName;
}

public class People : IEnumerable
{
    private Person[] _people;                           // array of people
    public Int32 Count() { return _people.Length; }     // method to return array size

    // indexer method to enable People[i] construct,or in VBA: People(i)
    public Person this[Int32 PersonNo] { get { return _people[PersonNo]; } }

    // constructor - hardcode to initialize w 3 people (for testing)
    public People()
    {
        _people = new Person[3]
        {
            new Person("John","Smith"),new Person("Jim","Johnson"),new Person("Sue","Rabon"),};
    }

    // test method just to make sure the c# foreach construct works ok
    public void Test() 
    { 
        foreach (Person P in this) System.Diagnostics.Debug.WriteLine(P.firstName + " " + P.lastName); 
    }

    //implementation of basic GetEnumerator
    IEnumerator IEnumerable.GetEnumerator()
    {
        return (IEnumerator)GetEnumerator();
    }

    //implementation of People GetEnumerator
    public PeopleEnum GetEnumerator()
    {
        return new PeopleEnum(_people);
    }
}

// People Enumerator class definition
public class PeopleEnum : IEnumerator
{
    public Person[] _people;

    int position = -1;

    public PeopleEnum(Person[] list)
    {
        _people = list;
    }

    public bool MoveNext()
    {
        position++;
        return (position < _people.Length);
    }

    public void Reset()
    {
        position = -1;
    }

    object IEnumerator.Current
    {
        get
        {
            return Current;
        }
    }

    public Person Current
    {
        get
        {
            try
            {
                return _people[position];
            }
            catch (IndexOutOfRangeException)
            {
                throw new InvalidOperationException();
            }
        }
    }
}