例えば、
http://www.objectclub.jp/community/memorial/homepage3.nifty.com/masarl/article/dp-ocp-2.html
の音符の例。

Note.cls:
Public Sub Play()
End Sub

Half.cls:
Implements Note
Private Sub Note_Play()
Debug.Print "play half"
End Sub

Quater.cls:
Implements Note
Private Sub Note_Play()
Debug.Print "play quater"
End Sub

(続く)