Visual Basic.NET (VB.NET) is an Object Oriented Language from Microsoft . With the release of the .NET environment, Microsoft has included two new key programming languages, MICROSOFT VISUAL BASIC.NET ( VB.NET ) and MICROSOFT C# ( C-SHARP or Csharp ). The .NET Framework also provides new and advanced features such as GARBAGE COLLECTON and enhanced SECURITY. The .NET Framework has two main components: the COMMON LANGUAGE RUNTIME(CLR) and the .NET Framework CLASS LIBRARY. In the following sections describes , how to handle and impliment the importants classes in Visual Basic.NET . Each sections are coming with detail descriptions and vb.net source code.