If a = 1 Then
    If b = 1 Then
        Debug.Print "a = 1 y b = 1"
    Else
        Debug.Print "a = 1 y b <> 1"
    End If
Else
    If b = 1 Then
        Debug.Print "a <> 1 y b = 1"
    Else
        Debug.Print "a <> 1 y b <> 1"
    End If
End If
