The .NET Remoting supports Distributed Object communications over the TCP and HTTP transports by using Binary or SOAP representation of the data stream. For building a Remoting application in VB.NET ,you must have an implementation of a Remotable type, a Listening or Host Application domain, a Client or calling application domain, and you must Configure the remoting system in each application domain to use remote activation for the remotable type.
Remote Listener Application
Remote Client Application