Public Function Redondear( _
                    ByVal Numero As Currency, _
                    Optional ByVal Decimales As Long = 0) _
                    As Currency
    Dim curParteDecimal As Currency
    Dim curParteEntera As Currency
    Dim lngPotencia As Long

    If Decimales < 0 Then
        Redondear = Numero
        Exit Function
    End If

    lngPotencia = 10 ^ Decimales
    curParteEntera = Int(Numero)
    curParteDecimal = Numero - curParteEntera
    curParteDecimal = curParteDecimal * lngPotencia
    If curParteDecimal - Int(curParteDecimal) >= 0.5 Then
        curParteDecimal = Int(curParteDecimal) + 1
    Else
        curParteDecimal = Int(curParteDecimal)
    End If
    Redondear = curParteEntera + curParteDecimal / lngPotencia
End Function

    Source: geocities.com/es/ensolva/Descargas/Documentos

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