There could be several reasons why the VBA GoTo statement is not working. Here are some points to consider: The GoTo statement can only branch to lines within the procedure where it appears. The GoTo statement should be used judiciously and consider alternative control structures whenever possible. The code block or label specified in the GoTo statement should exist within the same procedure. The GoTo statement should not be used excessively or improperly, as it can make the code harder to read and understand. The On Error statement can be used with the GoTo statement for error-handling purposes. The GoTo statement should not be used to skip over lines of code, as it can lead to unexpected results.