Delete worksheets based on criteria

I think you just need to nest the conditions together and use the rows count instead of a cell value.

'Delete worksheets that have fewer than 200 records
        For I = 1 To ActiveWorkbook.Worksheets.Count
                If Not Sheets(I) = Sheets("vqueue") Or Sheets(I) = Sheets("Sheet1") Then
                      If Sheets(I).Range("B2:B" & lastRow).Rows.Count < 200 Then 
                           Sheets(I).Delete
                      End If
                End If
        Next I