Option Explicit

Declare Function GetDC Lib  "user32"  (ByVal hwnd As Long) As Long
Declare Function ReleaseDC Lib  "user32"  (ByVal hwnd As Long, _
  ByVal hdc As Long) As Long
Declare Function GetDeviceCaps Lib  "gdi32"  (ByVal hdc As Long, _
  ByVal nIndex As Long) As Long

Const WU_LOGPIXELSX =  88 
Const WU_LOGPIXELSY =  90 


Function ConvertTwipsToPixels (lngTwips as Long, _
   lngDirection as long) As Long

   'Handle to device
   Dim lngDC as long                        
   Dim lngPixelsPerInch as Long
   Const nTwipsPerInch = 1440
   lngDC = GetDC(0)
   
   If (lngDirection = 0) Then       'Horizontal
      lngPixelsPerInch = GetDeviceCaps(lngDC, WU_LOGPIXELSX)
   Else                            'Vertical
      lngPixelsPerInch = GetDeviceCaps(lngDC, WU_LOGPIXELSY)
   End If
   lngDC = ReleaseDC( 0 , lngDC)
   ConvertTwipsToPixels = (lngTwips / nTwipsPerInch) * lngPixelsPerInch

End Function

Function ShowConvert()
   Dim lngOldTwips As Long
   lngOldTwips =  2377 
   ShowConvert = ConvertTwipsToPixels(lngOldTwips,  0 )
End Function