Walter,

>IOW, you can't move from VB.NET to C# from one to another day.

There are some tools that can read the MSIL created by either of those languages (which is run by the CLR) and can disassemble it to a higher level. I don't know if they give a choice of language for the end result, but it would be interesting to check it out. That's one of those things I've been meaning to look at when I get a few spare minutes (not likely anytime soon). :-)