Because of the previous differences between Visual Basic and C/C++, many developers assume incorrectly about the capabilities of Visual Basic .NET. Many Visual Basic developers think that Visual C# is a more powerful language than Visual Basic. In other words, Visual Basic developers assume that you can do many things in Visual C# that you cannot do in Visual Basic .NET, just as there are many things that you can do in C/C++ but cannot do in Microsoft Visual Basic 6.0 or earlier. This assumption is incorrect.
Although there are differences between Visual Basic .NET and Visual C# .NET, both are first-class programming languages that are based on the Microsoft .NET Framework, and they are equally powerful. Visual Basic .NET is a true object-oriented programming language that includes new and improved features such as inheritance, polymorphism, interfaces, and overloading. Both Visual Basic .NET and Visual C# .NET use the common language runtime. There are almost no performance issues between Visual Basic .NET and Visual C# .NET. Visual C# .NET may have a few more "power" features such as handling unmanaged code, and Visual Basic .NET may be skewed a little toward ease of use by providing features such as late binding. However, the differences between Visual Basic .NET and Visual C# .NET are very small compared to what they were in earlier versions.
The "Differences Between Microsoft Visual Basic .NET and Microsoft Visual C# .NET" white paper describes some of the differences between Visual Basic .NET and Visual C# .NET. However, remember that the .NET Framework is intended to be language independent. When you must select between Visual Basic .NET and Visual C# .NET, decide primarily based on what you already know and what you are comfortable with. It is easier for Visual Basic 6.0 developers to use Visual Basic .NET and for C++/Java programmers to use Visual C# .NET. The existing experience of a programmer far outweighs the small differences between the two languages.
No matter which language you select based on your personal preference and past experience, both languages are powerful developer tools and first-class programming languages that share the common language runtime in the .NET Framework.