Does this help you?
Code:
Sub blocktest()
Dim oBlkRef As AcadBlockReference
Dim oblk As AcadBlock
Dim oEnt As AcadEntity
Dim oAtt As AcadAttribute
Dim dPt(2) As Double
Dim sName As String
sName = "c:\testblock.dwg"
Set oBlkRef = ThisDrawing.ModelSpace.InsertBlock(dPt, sName, 1#, 1#, 1#, 0#)
sName = oBlkRef.Name
oBlkRef.Delete
Set oblk = ThisDrawing.Blocks.Item(sName)
For Each oEnt In oblk
If TypeOf oEnt Is AcadAttribute Then
Set oAtt = oEnt
oAtt.TextString = "My new default value"
End If
Next
End Sub