i borrowed and modified this code from Ozgrid.com

Option Compare Database

Option Explicit

Function SpellNumber(ByVal MyNumber)

 Dim Dollars, Cents, Temp

 Dim DecimalPlace, Count



 ReDim Place(9) As String

 Place(2) = " Thousand "

 Place(3) = " Million "

 Place(4) = " Billion "

 Place(5) = " Trillion "



 ' String representation of amount.

 MyNumber = Trim(Str(MyNumber))



 ' Position of decimal place 0 if none.

 DecimalPlace = InStr(MyNumber, ".")

 ' Convert cents and set MyNumber to dollar amount.

 If DecimalPlace > 0 Then

     Cents = GetTens(Left(Mid(MyNumber, DecimalPlace + 1) & "00", 2))

     MyNumber = Trim(Left(MyNumber, DecimalPlace - 1))

 End If



 Count = 1

 Do While MyNumber <> ""

     Temp = GetHundreds(Right(MyNumber, 3))

     If Temp <> "" Then Dollars = Temp & Place(Count) & Dollars

     If Len(MyNumber) > 3 Then

         MyNumber = Left(MyNumber, Len(MyNumber) - 3)

     Else

         MyNumber = ""

     End If

     Count = Count + 1

 Loop



 Select Case Dollars

     Case ""

         'Dollars = "No Dollars"

     Case "One"

         'Dollars = "One Dollar"

     Case Else

         'Dollars = Dollars & " Dollars"

 End Select



 Select Case Cents

     Case ""

         'Cents = " and No Cents"

     Case "One"

         'Cents = " and One Cent"

     Case Else

         Cents = " and " & Cents & " hundreds"

 End Select



 SpellNumber = Dollars & Cents

End Function

'*******************************************

' Converts a number from 100-999 into text *

'*******************************************

Function GetHundreds(ByVal MyNumber)

Dim Result As String



If Val(MyNumber) = 0 Then Exit Function

MyNumber = Right("000" & MyNumber, 3)



' Convert the hundreds place.

If Mid(MyNumber, 1, 1) <> "0" Then

    Result = GetDigit(Mid(MyNumber, 1, 1)) & " Hundred "

End If



' Convert the tens and ones place.

If Mid(MyNumber, 2, 1) <> "0" Then

    Result = Result & GetTens(Mid(MyNumber, 2))

Else

    Result = Result & GetDigit(Mid(MyNumber, 3))

End If



GetHundreds = Result

End Function

'*********************************************

' Converts a number from 10 to 99 into text. *

'*********************************************

Function GetTens(TensText)

 Dim Result As String



 Result = ""           ' Null out the temporary function value.

 If Val(Left(TensText, 1)) = 1 Then   ' If value between 10-19...

     Select Case Val(TensText)

         Case 10: Result = "Ten"

         Case 11: Result = "Eleven"

         Case 12: Result = "Twelve"

         Case 13: Result = "Thirteen"

         Case 14: Result = "Fourteen"

         Case 15: Result = "Fifteen"

         Case 16: Result = "Sixteen"

         Case 17: Result = "Seventeen"

         Case 18: Result = "Eighteen"

         Case 19: Result = "Nineteen"

         Case Else

     End Select

 Else                                 ' If value between 20-99...

     Select Case Val(Left(TensText, 1))

         Case 2: Result = "Twenty "

         Case 3: Result = "Thirty "

         Case 4: Result = "Forty "

         Case 5: Result = "Fifty "

         Case 6: Result = "Sixty "

         Case 7: Result = "Seventy "

         Case 8: Result = "Eighty "

         Case 9: Result = "Ninety "

         Case Else

     End Select

     Result = Result & GetDigit(Right(TensText, 1))  ' Retrieve ones place.

 End If

 GetTens = Result

End Function

'*******************************************

' Converts a number from 1 to 9 into text. *

'*******************************************

Function GetDigit(Digit)

Select Case Val(Digit)

    Case 1: GetDigit = "One"

    Case 2: GetDigit = "Two"

    Case 3: GetDigit = "Three"

    Case 4: GetDigit = "Four"

    Case 5: GetDigit = "Five"

    Case 6: GetDigit = "Six"

    Case 7: GetDigit = "Seven"

    Case 8: GetDigit = "Eight"

    Case 9: GetDigit = "Nine"

    Case Else: GetDigit = ""

End Select

End Function