On Error GoTo statements is an example of Vb.Net's Unstructured Exception Handling . VB.NET has two types of Exception handling . Structured Error Handling and Unstructured Error handling . VB.NET using Try..Catch statement for Structured Error handling and On Error GoTo statement is using for Unstructured Error handling.

Error GoTo redirect the flow of the program in a given location.

On Error Resume Next - whenever an error occurred in runtime , skip the statement and continue execution on following statements.

Take a look at the following program

VB.NET Source Code

  Public Class Form1
    Private Sub Button1_Click(ByVal sender As System.Object, _
    ByVal e As System.EventArgs) Handles Button1.Click
        Dim result As Integer
        Dim num As Integer
        num = 100
        result = num / 0
        MsgBox("here")
    End Sub
  End Class

when u execute this program you will get error message like " Arithmetic operation resulted in an overflow "

See the program we put an On Error GoTo statement

Public Class Form1
    Private Sub Button1_Click(ByVal sender As System.Object, _
    ByVal e As System.EventArgs) Handles Button1.Click
        On Error GoTo nextstep
        Dim result As Integer
        Dim num As Integer
        num = 100
        result = num / 0
nextstep:
        MsgBox("Control Here")
    End Sub
End Class