VBA Convert Unicode to ASCII

I hacking together a report today and discovered the Unicode text I received was actually in Unicode not ASCII.  I remembered that ChrW(int) will convert character codes to their associated character.  I really wasn’t in the mood to write parsing logic and test it, but luckily I came across a class which does this.  I ripped out the method I needed and it worked great in all it’s simplicity.  I have included this function below:

Public Function UnicodeToASCII(sText As String) As String
  Dim saText() As String, sChar As String
  Dim sFinal As String, saFinal() As String
  Dim x As Long, lPos As Long

  If Len(sText) = 0 Then
    Exit Function
  End If

  saText = Split(sText, ";") 'Unicode Chars are semicolon separated

  If UBound(saText) = 0 And InStr(1, sText, "&#") = 0 Then
    UnicodeToASCII = sText
    Exit Function
  End If

  ReDim saFinal(UBound(saText))

  For x = 0 To UBound(saText)
    lPos = InStr(1, saText(x), "&#", vbTextCompare)

    If lPos > 0 Then
      sChar = Mid$(saText(x), lPos + 2, Len(saText(x)) - (lPos + 1))

      If IsNumeric(sChar) Then
        If CLng(sChar) > 255 Then
          sChar = ChrW$(sChar)
        Else
          sChar = Chr$(sChar)
        End If
      End If

      saFinal(x) = Left$(saText(x), lPos - 1) & sChar
    ElseIf x < UBound(saText) Then
      saFinal(x) = saText(x) & ";" 'This Semicolon wasn't a Unicode Character
    Else
      saFinal(x) = saText(x)
    End If
  Next

  sFinal = Join(saFinal, "")
  UnicodeToASCII = sFinal

  Erase saText
  Erase saFinal
End Function