1. It contains a “using” keyword to release unmanaged code.

 1. It doesn't contains a “using” keyword.

 2. It doesn't support the optional parameter.

 2. It contains a “Optional” keyword to support the optional parameter.

 3. It doesn't supports unstructured error handling.

 3. It supports both structure and unstructured error handling.

4. It is a case sensitive language.

4. It is not a case sensitive language.

 5. In C#, declaring a variables as follows:

   int y;

   int y = 10;

 5. In VB.Net, declaring a variables as follows:

        Dim y As Integer

        Public y As Integer = 10

 6. In C# syntax for comment:

       // comment

        /* multiline

          comment */

 6. In VB.Net, syntax for comment:

     ' comment

       x = 1 ' comment

       Rem comment

 7. In C#, object variable that does not refer to an object:

object obj=null;

 7. In VB.Net, object variable that does not refer to an object :

object obj=Nothing;

 8. In C#, structure for Exception handling :

 try

 {

 if (y == 0)

     throw new System.Exception( "y equal to zero");

 else

    throw new System.Exception( "y does not equal to  zero");

 }

 catch (System.Exception e)

 {

  System.Console.WriteLine(e.Message);

 }

 finally

 {

    System.Console.WriteLine(" finally block is  executing");

 }

 8. In VB.Net, structure for Exception handling :

 try

 If y = 0 Then

     Throw New Exception( _ "y equal to zero")

 Else

    Throw New Exception( _ "y does not equal to  zero")

 End If

   Catch e As System.Exception MsgBox( _"Error: " & E.Description)

 Finally

     MsgBox( _ "finally block Executing")

 End Try

 9. In C#, syntax for declaring an array:

      int[] y = new int[5];

 9. In VB.Net, syntax for declaring an array:

     Dim y() As Long

 10. In C#, for creating a new object we use “new” keyword.

10. In VB.Net, for creating a new object we use

   New, CreateObject().