hey retsacnal,
while setting a object to nothing SHOULD release all dependent objects as well, it can't hurt to explicitly dispose of objects, and may save you from hard to find logical bugs in the future.
another thing that i've found is that vb6 is probably the fastest prototyping language on the planet but not everything works as advertised. so i follow a friend's advice: i dimension an object, write the code to destroy it, and insert the important bits in between. that way i know nothing is possibly left hanging.
john