Syntactically, Visual Basic .NET and Visual C# .NET are two different languages, just as Visual Basic, Visual C, and Visual C++ are different languages. Visual C# .NET looks more familiar to Visual C, Visual C++, and Java programmers, and Visual Basic .NET looks more familiar to Visual Basic developers. The biggest differences between the languages fall into the following categories:
• Case sensitivity
• Variable declaration and assignment
• Data types
• Conditional statements
• Error handling
• Overflow checking
• Statement termination
• Use of () vs. []
• Operators
• Parameter passing
• Statement blocks
• Late binding
• Handling unmanaged code
• Keywords