http://gis-lab.info/qa/wgs84-sk42-wgs84-formula.html

sk42-wgs84.vb

Const Pi As Double = 3.14159265358979 ' Число Пи
Const ro As Double = 206264.8062 ' Число угловых секунд в радиане

' Эллипсоид Красовского
Const aP As Double = 6378245 ' Большая полуось
Const alP As Double = 1 / 298.3 ' Сжатие
Const e2P As Double = 2 * alP - alP ^ 2 ' Квадрат эксцентриситета

' Эллипсоид WGS84 (GRS80, эти два эллипсоида сходны по большинству параметров)
Const aW As Double = 6378137 ' Большая полуось
Const alW As Double = 1 / 298.257223563 ' Сжатие
Const e2W As Double = 2 * alW - alW ^ 2 ' Квадрат эксцентриситета

' Вспомогательные значения для преобразования эллипсоидов
Const a As Double = (aP + aW) / 2
Const e2 As Double = (e2P + e2W) / 2
Const da As Double = aW - aP
Const de2 As Double = e2W - e2P

' Линейные элементы трансформирования, в метрах
Const dx As Double = 23.92
Const dy As Double = -141.27
Const dz As Double = -80.9

' Угловые элементы трансформирования, в секундах
Const wx As Double = 0
Const wy As Double = 0
Const wz As Double = 0

' Дифференциальное различие масштабов
Const ms As Double = 0

Function WGS84_SK42_Lat(Bd, Ld, H) As Double
    WGS84_SK42_Lat = Bd - dB(Bd, Ld, H) / 3600
End Function

Function SK42_WGS84_Lat(Bd, Ld, H) As Double
    SK42_WGS84_Lat = Bd + dB(Bd, Ld, H) / 3600
End Function

Function WGS84_SK42_Long(Bd, Ld, H) As Double
    WGS84_SK42_Long = Ld - dL(Bd, Ld, H) / 3600
End Function

Function SK42_WGS84_Long(Bd, Ld, H) As Double
    SK42_WGS84_Long = Ld + dL(Bd, Ld, H) / 3600
End Function

Function dB(Bd, Ld, H) As Double
    Dim B, L, M, N As Double
    B = Bd * Pi / 180
    L = Ld * Pi / 180
    M = a * (1 - e2) / (1 - e2 * Sin(B) ^ 2) ^ 1.5
    N = a * (1 - e2 * Sin(B) ^ 2) ^ -0.5
    dB = ro / (M + H) * (N / a * e2 * Sin(B) * Cos(B) * da _ + (N ^ 2 / a ^ 2 + 1) * N * Sin(B) * Cos(B) * de2 / 2 _ - (dx * Cos(L) + dy * Sin(L)) * Sin(B) + dz * Cos(B)) _ - wx * Sin(L) * (1 + e2 * Cos(2 * B)) _ + wy * Cos(L) * (1 + e2 * Cos(2 * B)) _ - ro * ms * e2 * Sin(B) * Cos(B)
End Function

Function dL(Bd, Ld, H) As Double
    Dim B, L, N As Double
    B = Bd * Pi / 180
    L = Ld * Pi / 180
    N = a * (1 - e2 * Sin(B) ^ 2) ^ -0.5
    dL = ro / ((N + H) * Cos(B)) * (-dx * Sin(L) + dy * Cos(L)) _ + Tan(B) * (1 - e2) * (wx * Cos(L) + wy * Sin(L)) - wz
End Function

Function WGS84Alt(Bd, Ld, H) As Double
    Dim B, L, N, dH As Double
    B = Bd * Pi / 180
    L = Ld * Pi / 180
    N = a * (1 - e2 * Sin(B) ^ 2) ^ -0.5
    dH = -a / N * da + N * Sin(B) ^ 2 * de2 / 2 _ + (dx * Cos(L) + dy * Sin(L)) * Cos(B) + dz * Sin(B) _ - N * e2 * Sin(B) * Cos(B) * (wx / ro * Sin(L) - wy / ro * Cos(L)) _ + (a ^ 2 / N + H) * ms
    WGS84Alt = H + dH
End Function