Sub obtest()
Dim a, b
Set a = Sheets(1)
Set b = Sheets(1)
If a Is b Then
Debug.Print "Is works correctly; a and b reference the same object"
Else
Debug.Print "Is doesn't work."
End If
Debug.Print TypeName(a), TypeName(b) 'returns "Sheet"
Debug.Print a.Name, b.Name 'returns the sheet name
End Sub