| Hi Ramakrishna,
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.
You can check the link below to download the microsoft white paper stating the Differences between vb.net and c#. http://support.microsoft.com/?kbid=308470 Also, you can check the programming code differences between vb.net and c# in the link below: http://www.dnzone.com/ShowDetail.asp?NewsId=356 The above links also cover what are the advantages of using C# over VB.NET. HTH Regards Lakshmi | 
