Transaction Rollback Is Used Before It Is Assigned A Value

I am moving some code that was created in visual studio 2002 into Visual Web Developer 2005 express edition and am getting a warning on some of my code before compilation.

The warning is "Variable lSqlTransaction is used before it has been assigned a value.  A null reference exception could result at runtime".  I experienced no problems in vs2002.

The offending line is the rollback command within the exception.  If I move it out of the exception it no longer flags the warning, if I move it after the throw statement it now longer flags the warning.  Any help appreciated.

Heres the code

  Public Shared Sub ExecuteNonQuery(ByVal lSQLCommand As SqlCommand)

Dim lSQLConnection As New SqlConnection(SQLConnString(enmSQLDB.enmSQLDB_TPSDB))
Dim lSQLTransaction As SqlTransaction

Try
'-----------------------------------------------------
'Try and open the database
'-----------------------------------------------------
lSQLConnection.Open()

'-----------------------------------------------------
'Create a transaction
'-----------------------------------------------------
lSQLTransaction = lSQLConnection.BeginTransaction

'-----------------------------------------------------
'Assign the connection and transaction to our object
'-----------------------------------------------------
lSQLCommand.Connection = lSQLConnection
lSQLCommand.Transaction = lSQLTransaction

'-----------------------------------------------------
'Execute the stored proc
'-----------------------------------------------------
lSQLCommand.ExecuteNonQuery()

'-----------------------------------------------------
'Use the transaction to commit the changes
'-----------------------------------------------------
lSQLTransaction.Commit()

Catch ex As Exception
'-----------------------------------------------------
'If any errors have been thrown then roll back without
'commiting....
'-----------------------------------------------------
lSQLTransaction.Rollback()

Throw New Exception("An error has occured whilst trying to update the database. " & _
"Your changes have not been saved.", ex)


Finally
If lSQLConnection.State = ConnectionState.Open Then
lSQLConnection.Close()
End If
End Try

End Sub