non so se fa al caso tuo ma ho trovato questo in giro (30 sec del mio tempo):
' Functions to provide encoding/decoding of strings with Base64.
'
' Encoding: myEncodedString = base64_encode( inputString )
' Decoding: myDecodedString = base64_decode( encodedInputString )
'
' Programmed by Markus Hartsmar for ShameDesigns in 2002.
' Email me at: mark@shamedesigns.com
' Visit our website at: http://www.shamedesigns.com/
'

Dim Base64Chars
Base64Chars ="ABCDEFGHIJKLMNOPQRSTUVWXYZ" & _
"abcdefghijklmnopqrstuvwxyz" & _
"0123456789" & _
"+/"


' Functions for encoding string to Base64
Public Function base64_encode( byVal strIn )
Dim c1, c2, c3, w1, w2, w3, w4, n, strOut
For n = 1 To Len( strIn ) Step 3
c1 = Asc( Mid( strIn, n, 1 ) )
c2 = Asc( Mid( strIn, n + 1, 1 ) + Chr(0) )
c3 = Asc( Mid( strIn, n + 2, 1 ) + Chr(0) )
w1 = Int( c1 / 4 ) : w2 = ( c1 And 3 ) * 16 + Int( c2 / 16 )
If Len( strIn ) >= n + 1 Then
w3 = ( c2 And 15 ) * 4 + Int( c3 / 64 )
Else
w3 = -1
End If
If Len( strIn ) >= n + 2 Then
w4 = c3 And 63
Else
w4 = -1
End If
strOut = strOut + mimeencode( w1 ) + mimeencode( w2 ) + _
mimeencode( w3 ) + mimeencode( w4 )
Next
base64_encode = strOut
End Function

Private Function mimeencode( byVal intIn )
If intIn >= 0 Then
mimeencode = Mid( Base64Chars, intIn + 1, 1 )
Else
mimeencode = ""
End If
End Function


' Function to decode string from Base64
Public Function base64_decode( byVal strIn )
Dim w1, w2, w3, w4, n, strOut
For n = 1 To Len( strIn ) Step 4
w1 = mimedecode( Mid( strIn, n, 1 ) )
w2 = mimedecode( Mid( strIn, n + 1, 1 ) )
w3 = mimedecode( Mid( strIn, n + 2, 1 ) )
w4 = mimedecode( Mid( strIn, n + 3, 1 ) )
If w2 >= 0 Then _
strOut = strOut + _
Chr( ( ( w1 * 4 + Int( w2 / 16 ) ) And 255 ) )
If w3 >= 0 Then _
strOut = strOut + _
Chr( ( ( w2 * 16 + Int( w3 / 4 ) ) And 255 ) )
If w4 >= 0 Then _
strOut = strOut + _
Chr( ( ( w3 * 64 + w4 ) And 255 ) )
Next
base64_decode = strOut
End Function

Private Function mimedecode( byVal strIn )
If Len( strIn ) = 0 Then
mimedecode = -1 : Exit Function
Else
mimedecode = InStr( Base64Chars, strIn ) - 1
End If
End Function