vbCr - Carriage Return
vbLf - Line Feed
vbCrLf - Carriage Return and Line Feed
vbNewLine - Same as vbCrLf
CHR$(10) - Line Feed
CHR$(13) - Carriage Return
In Windows environments, a new line is denoted by the two consecutive characters Carriage Return (vbCr, or CHR$(13), or \r) and Line Feed (vbLf, or CHR$(10), or \n). When you read text files written from Windows, you will generally find that a new line is denoted by that character combination.
In *nix environments, a new line is denoted only by only the Line Feed character.
This is of particular importance when importing text files into databases.