You should write something like:
if cDbl(v) <> round(cDbl(v)) Then
Where cDbl is a function that converts any data to a double type number. You may need to consider cases where v cannot be converted to a number using the isNumeric () function before calling the cDbl function. You can use the cInt function to compare:
if isnumeric(v) then
if cDbl(v) - cInt(v) <> 0 Then
....
endif
else
debug.print "data cannot be converted to a number"
endif