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
 - Statement termination
 - Statement blocks
 - Use of () vs. []
 - Operators
 - Conditional statements
 - Error handling
 - Overflow checking
 - Parameter passing
 - Late binding
 - Handling unmanaged code
 


