Private Sub Command1_Click()
 Dim intS As Integer
 Dim Byte1 As Byte
 Dim Byte2 As Byte
 Byte1 =  2 
 Byte2 =  3 
 If Byte1 <  128  Then
    intS = Byte1 *  256  + Byte2
 Else
    intS = ((Byte1 -  128 ) *  256  + Byte2) Or &H8000
 End If
 MsgBox intS & " = &H" & Right$("000" & Hex$(intS),  4 )
End Sub

Private Type T2Bytes
   Byte2 As Byte
   Byte1 As Byte
End Type

Private Type T1Integer
   Integer1 As Integer
End Type

Private Sub Command1_Click()
 Dim x As T2Bytes
 Dim y As T1Integer
 x.Byte1 =  2 
 x.Byte2 =  3 
 LSet y = x
 MsgBox y.Integer1 & " = &H" & Right$("000" & Hex$(y.Integer1),  4 )
End Sub