>For year Iam using the characters & to set data from one variable to other variable. (Using the Power of VFP 9.0 SP2)
>
>Example :
>
>MiVar1='10' * Set value 10 to MiVar1
>MiVar2='MiVar1' * MiVar2 has the Name of Var1
>&MiVar2=15 * In this Line the Value 15 is Set to var name MiVar1
>?MiVar1 * When I ask the value of Mivar1 15 is result.
>
>How to write this basic sample in VB.NET ?

In .NET you cannot - unless you forsake managed code.
C# (in an unsafe context) has pointers which go some way to providing what you are looking for.
In VB.NET it can get very messy (see IntPtr and GCHandle class)

In short if you are looking for this behaviour in .NET you are probably not approaching the problem in the right way.