Number to text (etc.)
The following example applies the worksheet functions
value, numberValue, n,t and text to a number (18.3), a text that is numerical ("18.3"), a «normal» text ("text") and the two logical values true and false: option explicit
sub main() ' {
cells(2,1) = 18.3
cells(3,1) ="'18.3"
cells(4,1) ="text"
cells(5,1) = true
cells(6,1) = false
cells(1,2) = "value" : range(cells(2,2), cells(6,2)).formulaR1C1 = "=value(rc1)"
cells(1,3) = "numberValue" : range(cells(2,3), cells(6,3)).formulaR1C1 = "=numberValue(rc1)"
cells(1,4) = "n" : range(cells(2,4), cells(6,4)).formulaR1C1 = "=n(rc1)"
cells(1,5) = "t" : range(cells(2,5), cells(6,5)).formulaR1C1 = "=t(rc1)"
cells(1,6) = "text" : range(cells(2,6), cells(6,6)).formulaR1C1 = "=text(rc1, ""000.00"")"
range(cells(1,2), cells(1,6)).font.bold = true
activeSheet.usedRange.columns.autofit
end sub ' }
Github repository about-Excel, path: /functions/conversion/number-text-etc.vb
When this VBA code is executed, it produces: 
It demonstrates the following conversion rules:
| Function | Return value |
value | A number if the argument can be converted to a number, else, #VALUE error |
numberValue | Similar to value, but locale-independent (no differences on my machine) |
n | If argument is a number: the number itself; if argument is boolean: 0 or 1; else 0 |
t | If argument is a text: the text itself; if argument is boolean: FALSE or TRUE; else the empty string |
text | If argument is a text: the text itself; if argument is boolean: FALSE or TRUE; if numeric: apply format string to number. |