区切る位置を半角スペースまで考慮してずらせばよいので、下表のようにすればよいことになります。
Function Convert_Decimal2(Degree_Deg As String) As Double
Dim degrees As Double
Dim minutes As Double
Dim seconds As Double
'
degrees = Val(Left(Degree_Deg, InStr(1, Degree_Deg, "°") -
1))
'
minutes = Val(Mid(Degree_Deg, InStr(1, Degree_Deg, "°") + 1, _
InStr(1, Degree_Deg, "'") - InStr(1, Degree_Deg, "°")
- 1)) / 60
'
seconds = Val(Mid(Degree_Deg, InStr(1, Degree_Deg, "'") + 1, _
Len(Degree_Deg) - InStr(1, Degree_Deg, "'") - 1)) / 3600
'
Convert_Decimal = degrees + minutes + seconds
End Function