Microsoft OLE DB Provider for ODBC Drivers error '80040e14'

[Microsoft][ODBC SQL Server Driver][SQL Server]The name '#10' is not permitted in this context. Only constants, expressions, or variables allowed here. Column names are not permitted.
la query è:
codice:
strSQL = "INSERT INTO tabella (Data_rilascio) VALUES (#"&Vdata&"#)"
dove sbaglio?
Grazie