,pdcjlw1 wrote

So at the point that I create the reference what occurs in the computer. Is there a variable created with no memory assigned?

The reference takes up memory, too.  It's value is the 'where in memory is my variable located'.

Think of all variables as 2 things, a location and a value. 

Also do you have a example of a method that would perform the instantiate? What would that look like?

Thanks for your help.

Dim joe as Guy = New Guy()

or, to break it up:

Dim joe as Guy

joe = New Guy()