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