Public Delegate Sub EnterCellEventHandler( _
   ByVal sender As Object, _
   ByVal e As EnterCellEventArgs _
) 

Dim instance As New EnterCellEventHandler(AddressOf HandlerMethod)

public delegate void EnterCellEventHandler( 
   object sender,
   EnterCellEventArgs e
)

fpSpread1.EnterCell += new FarPoint.Win.Spread.EnterCellEventHandler(fpSpread1EnterCell);

private void fpSpread1EnterCell(object sender, FarPoint.Win.Spread.EnterCellEventArgs e)
{

}

Dim eh As FarPoint.Win.Spread.EnterCellEventHandler = AddressOf FpSpread1EnterCell
AddHandler FpSpread1.EnterCell, eh

Private Sub FpSpread1EnterCell(ByVal sender As Object, ByVal e As FarPoint.Win.Spread.EnterCellEventArgs) Handles FpSpread1.EnterCell

End Sub