不多说了，VB实现简繁字体转换源代码：

Option Explicit
Private Declare Function LCMapString Lib "kernel32" Alias _
"LCMapStringA" (ByVal Locale As Long, ByVal dwMapFlags As _
Long, ByVal lpSrcStr As String, ByVal cchSrc As Long, _
ByVal lpDestStr As String, ByVal cchDest As Long) As Long
Private Declare Function lstrlen Lib "kernel32" Alias "lstrlenA" _
(ByVal lpString As String) As Long

Dim STf As String, 繁体字符串
Dim STj As String, 简体字符串
Dim STlen As Long, 待转换字串长度
Private Sub Command1_Click() 'Gb码简体转繁体
STj = Text1.Text
STlen = lstrlen(STj)
STf = Space(STlen)
LCMapString &H804, &H4000000, STj, STlen, STf, STlen
Debug.Print STf
Text2.Text = STf
End Sub

Private Sub Command2_Click() 'Gb码繁体转简体
STf = Text2.Text
STlen = lstrlen(STf)
STj = Space(STlen)
LCMapString &H804, &H2000000, STf, STlen, STj, STlen
Debug.Print STj
Text1.Text = STj
End Sub

Private Sub Form_Load()
Command1.Caption = "转成繁体"
Command2.Caption = "转成简体"
End Sub