Microsoft® VB.NET or Visual Basic .NET , the next generation of Visual Basic, is designed to be the easiest and most productive tool for creating .NET applications, including Windows applications, Web Services, and Web applications.
While providing the traditional ease-of-use of Visual Basic development, Visual Basic .NET also allows optional use of new language features. Inheritance, method overloading, structured exception handling, and free threading all make Visual Basic a powerful object-oriented programming language. Visual Basic .NET fully integrates with the .NET Framework and the Common Language Runtime, which together provide language interoperability, simplified deployment, enhanced security, and improved versioning support.