Now consider the following:

Code:
      Select Case JoystickDat.dwXpos
             '//
             'right?
             '//
             Case Is > 50000
                  If Boat_ID <> 2 Then                               'sound on condition
                     If Master_SND_EN Then
                        If AllowRowSND = 0 And Jumping = False And Allow_SND_Effects = True Then
                           SND = sndPlaySound(App.Path & "\Water.wav", CSNDaSync)
                           AllowRowSND = 1                           'sound effect once only
                        End If                                       '
                     End If
                     '//                                             '
                     Rowing_Forward = True                           'set flag
                     Rowing_Backward = False                         'set flag
                     '//                                             '
                     If Jumping Then                                 '
                        'lmitied control when airborne               '
                        PlayerX = PlayerX + (PlayerX < 375) * -1     'inc 1 pixel
                        Boat_ID = 4                                 'ors out img
                     Else                                            '
                     'maintain screen limitations and inc boat forward
                        PlayerX = PlayerX + (PlayerX < 250) * -(1 + Row_Speed)
                        Row_Speed = Row_Speed + (Row_Speed < 20) * -2
                        Boat_ID = 2                                 'row img
                     End If
                     '//                                             '
                  Else                                               '
                     '//                                             '
                     If Jumping Then                                 '
                        Boat_ID = 4                                 'ors in img
                     Else                                            '
                        Boat_ID = 1                                 'ors out img
                     End If                                          '
                  End If
             '//
             'joystick center?
             '//
             Case Is > 500 And JoystickDat.dwXpos < 50000
                  If Jumping = False Then
                     If Master_SND_EN Then
                        If Row_Speed = 5 And Allow_SND_Effects = True Then
                           SND = sndPlaySound(App.Path & "\Water B.wav", CSNDaSync)
                        End If
                     End If
                  '//
                     Row_Speed = Row_Speed + (Row_Speed > 0) * 1     'grad dec speed                          '
                  '//                                                '
                     If Rowing_Forward Then                          '
                        Boat_ID = Boat_ID + (Boat_ID = 2) * 1     'reset image
                        Rowing_Forward = False                       'flag
                        AllowRowSND = 0                              'en sound for next time
                     Else                                            '
                        Boat_ID = Boat_ID + (Boat_ID = 0) * -1    'reset image
                        AllowRowSND = 0                              'en sound
                        Rowing_Backward = False                      'flag
                     End If
                  End If
             '//
             'left?
             '//
             Case Is < 500
                  If Boat_ID <> 0 Then                               'sound on condition
                     If Master_SND_EN Then
                        If AllowRowSND = 0 And Jumping = False And Allow_SND_Effects = True Then
                           SND = sndPlaySound(App.Path & "\Water.wav", CSNDaSync)
                           AllowRowSND = 1                           'en sound
                        End If                                       '
                     End If
                     '//
                     Rowing_Backward = True                          'set action flag
                     Rowing_Forward = False                          'set flag
                     '//                                             '
                     If Jumping = False Then                         '
                        PlayerX = PlayerX + (PlayerX > 50) * 10      'inc 10 pixel backward
                        Row_Speed = Row_Speed + (Row_Speed > 0) * 2  'grad dec speed                          '
                        Boat_ID = 0                                  'row back img
                     Else
                        'lmitied control when airborne               '
                        PlayerX = PlayerX + (PlayerX > 50) * 1       '
                        Boat_ID = 4                                  'ors out
                     End If
                     '//
                  Else
                     '//
                     If Jumping Then
                        Boat_ID = 4                                  'ors out img
                     Else                                            '
                        Boat_ID = 1                                  'ors in img
                     End If
                  End If
      End Select
      '//---//
      'Y-axis
      '//---//
      Select Case JoystickDat.dwYpos
             '//
             'up?
             '//
             Case Is < 500
                  If Jumping Then
                     PlayerY = PlayerY + (PlayerY > 375) * 2         'inc 2
                  Else
                     PlayerY = PlayerY + (PlayerY > 375) * 5         'inc 5
                  End If
             '//
             'down
             '//
             Case Is > 50000
                  If Jumping Then
                     PlayerY = PlayerY + (PlayerY < 475) * -2        'inc 2 pixel
                  Else                                               '
                     PlayerY = PlayerY + (PlayerY < 475) * -5        'inc 5
                  End If
      End Select
<hr/>
Now, while Select Case itself isn't used for all decision making, its main role here is for structure. It greatly improves clarity and organization. It clearly separates the algorithm into much more easily manageable parts. It's perhaps not quite that obvious in this example because there's really on 2 parts in each Select Case.
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