Public Function RozshifrovkaSMS(Kod As String) As String
Dim s As String
s = Kod
Debug.Print "КОД!"
Debug.Print s
s = "079183602720000004038177F700001110013090318039B55AAD56ABD56AB55AAD56ABD56AB55AAD56ABD5142A954A212CEBD9E9311A844ED3D37650BB3E4F8F5D64753D3D2EBBEA61"
s = Mid(s,  47 )

Dim oExcel As Object
Dim oBook As Object
Dim oSheet As Object
  s = DekoduvannaFF16ToBin2(s)
  s = DecoderSMS(s)
  s = DekoduvannaBin2ToAsci(s)
  Debug.Print s
End Function
Public Function DekoduvannaFF16ToBin2(Txt As String) As String
Dim b As String
Dim c As Long
Dim r As Long
Dim BN As String
  For r =  1  To Len(Txt) \  2 
    c = CInt("&H" + Mid(Txt, (r *  2 ) -  1 ,  2 ))
    BN = ""
    If c >=  128  Then c = c -  128 : BN = BN + "1" Else BN = BN + "0"
    If c >=  64  Then c = c -  64 : BN = BN + "1" Else BN = BN + "0"
    If c >=  32  Then c = c -  32 : BN = BN + "1" Else BN = BN + "0"
    If c >=  16  Then c = c -  16 : BN = BN + "1" Else BN = BN + "0"
    If c >=  8  Then c = c -  8 : BN = BN + "1" Else BN = BN + "0"
    If c >=  4  Then c = c -  4 : BN = BN + "1" Else BN = BN + "0"
    If c >=  2  Then c = c -  2 : BN = BN + "1" Else BN = BN + "0"
    If c >=  1  Then c = c -  1 : BN = BN + "1" Else BN = BN + "0"
    
    DekoduvannaFF16ToBin2 = DekoduvannaFF16ToBin2 + BN
  Next
End Function
Public Function DekoduvannaBin2ToAsci(Txt As String) As String
Dim r As Long
Dim BN As String
Dim c As Long
Dim bb As String
  For r =  1  To Len(Txt) \  8 
    c =  0 
    bb = Mid(Txt, (r *  8 ) -  7 ,  8 )
    c = c + IIf(Mid(bb,  1 ,  1 ),  128 ,  0 )
    c = c + IIf(Mid(bb,  2 ,  1 ),  64 ,  0 )
    c = c + IIf(Mid(bb,  3 ,  1 ),  32 ,  0 )
    c = c + IIf(Mid(bb,  4 ,  1 ),  16 ,  0 )
    c = c + IIf(Mid(bb,  5 ,  1 ),  8 ,  0 )
    c = c + IIf(Mid(bb,  6 ,  1 ),  4 ,  0 )
    c = c + IIf(Mid(bb,  7 ,  1 ),  2 ,  0 )
    c = c + IIf(Mid(bb,  8 ,  1 ),  1 ,  0 )
    DekoduvannaBin2ToAsci = DekoduvannaBin2ToAsci + Chr(c)
  Next
End Function

Public Function DecoderSMS(s As String) As String
 Dim i As Long
 Dim n As Long
 Dim mem As String
 Dim mem2 As String
 Dim GotKod As String
i =  1 : n =  1 
Do
 GotKod = GotKod + "0" + Mid(s, i + n,  8  - n) + IIf(n >  1 , mem, "")
 'Debug.Print Chr(Asc(DekoduvannaBin2ToAsci("0" + Mid(s, i + n, 8 - n) + IIf(n > 1, mem, ""))))
 mem = Mid(s, i, n)
  If n =  7  Then
    GotKod = GotKod + "0" + mem
    'Debug.Print Chr(Asc(DekoduvannaBin2ToAsci("0" + mem)))
  End If
  i = i +  8 : n = n +  1 : If n >  7  Then n =  1 
Loop While i < Len(s)
DecoderSMS = GotKod
End Function