Public Class Form1
    Private Sub Button1_Click(ByVal sender As System.Object, _
    ByVal e As System.EventArgs) Handles Button1.Click
        Try
            Dim i As Integer
            Dim resultValue As Integer
            i = 100
            resultValue = i / 0
            MsgBox("The result is " & resultValue)
        Catch ex As Exception
            MsgBox("Exception catch here ..")
        Finally
            MsgBox("Finally block executed ")
        End Try
    End Sub
End Class