Option Explicit
Private Declare Sub CopyMemory Lib "KERNEL32" Alias "RtlMoveMemory" (hpvDest As Any, hpvSource As Any, ByVal cbCopy As Long)
Private Sub Command1_Click()
Dim nBytes(0 To 3) As Byte
Dim fSingle As Single
nBytes(0) = 0
nBytes(1) = 120
nBytes(2) = 120
nBytes(3) = 66
CopyMemory fSingle, nBytes(0), 4
Debug.Print fSingle
End Sub