property Item.UserData(ColIndex as Variant) as Variant
Specifies the cell's user data.

TypeDescription
ColIndex as Variant A Long expression that specifies the index of the column, or A String expression that specifies the name of the column to query for cell's caption.
Variant A VARIANT expression that indicates the item's user data
The UserData associates any-extra data to the item. The Value property specifies the cell's value ( for instance, if the cell display HTML text, the cell's value includes the HTML tags ). The Caption property specifies the cell's caption ( the text being shown on the cell, including no HTML tags ).