Actually, when you declare a variable, you are basically reserving a chunk
of memory in your computer to store that variable (read about Data Types) so
by setting it to nothing, you may be freeing that memory (resources) up on
your computer
Also, by setting the variable to Nothing, you are letting go on the
connection to the object that you set the variable to; especially in this
case to where it is not an intrinsic Excel object but rather a external
object.
So, espeically in this case, I def. say it is a very good idea.
Suppose your macro crashes prior to getting to the End Sub?
It is never a bad practice to let go of objects when you are done with them
but there can be some problems on occasion, if you do not.
There are also occasions to where I will set a string variable to "" when
done with it. That depends on the case and need but with external conections,
I would say ALWAYS set it free when done with it; otherwise a real crash can
take place
Hope this helps a bit
ML