I recommend looking at this for anyone looking for a well thought out comparison

http://www.desaware.com/products/books/net/vborc/index.aspx

>An old document.
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>VB NET or C Sharp
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>The next release of Visual Studio will be 2004. It will be version 2.0
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>Most people see little difference between the two tools. It might just be a matter of preference or still waiting for the answer. At this point there are some minor points to take into consideration.
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>Performance: Equal.
>Use VB.NET for UI and C# for all other development.
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>C #
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>1. Java and C like - consider what is being taught in schools today.
>2. C# and the CLI (e.g. Common Language Infrastructure) have been turned over to ECMA as an international standard, see below link:
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>http://msdn.microsoft.com/net/ecma/
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>3. Since C# and CLI are standardized, an app written in C# should be capable of running across operating systems.
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>4. There are many current projects underway to build the .Net layer above the OS/s that is needed to run dot net ActiveX Data Objects.NET, etc applications. One such project is mono that is being developed by the Linux Community. Borland is coming out with its version of Visual Studio NET. It is reasonable to assume at some point Borland may port their development tool to other platforms.
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>5. There are several web services out there that convert C# to VB.NET, and it is much easier to automate the conversion of C# to VB.NET then the other way around. That way, if you choose C# and in 3 months decide VB.NET is the way for you, you won't have lost any of the work you have been doing in C#.
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>6. There are more jobs for C#.net developers. Could there be a reason? Maybe?
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>7. Third party tools are written in C#.
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>8. You can use unmanaged code.
>a. Dangerous but you might need this and it is there.
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>9. No Operator overloading
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>10. C# does not catch errors until compile time. That could change in the future.
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>11. Case sensitive – these are different in C# and the same in VB.NET
>a. MyTextBox
>b. MyTextbox
>c. mytextbox
>d. mytextBox
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>12. .NET Framwork types available in C# and not VB.NET
>a. System.Sbyte
>b. System.Uintl6
>c. System.Uint32
>d. System.Uint64
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>VB.NET catches errors as the developer enters code.
>VB.NET is geared for productivity and C# for Power
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>VB.Net IDE is “friendlier” than C#
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>non-structured error handling
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>From Ken Levy ( Microsoft)
>“The focus for Visual Basic is going to be more on productivity over C#. There will not be more resources put on C# over VB, it is just the opposite. More is described about this in the Visual Studio roadmap at http://msdn.microsoft.com/vstudio/productinfo/roadmap.aspx related to Whidbey (next version of VS).”
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>Case Insensitive
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>More info
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>http://msdn.microsoft.com/library/default.asp?url=/msdnmag/issues/1200/GCI2/TOC.ASP
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>http://msdn.microsoft.com/vstudio/productinfo/whitepapers/default.aspx#vs%20languages%20playbook_msdnwp%20temp_topic2