If you want just two lines, one below the other"
Dim strMsg as string
strMsg = "This would be line one!" & vbnewline & "This would be line two."
If you want two lines with a blank line in between the two lines of text:
dim strMsg as string
strMsg = "This would be line one!" & vbnewline & vbnewline & "This is line 2"
HTH