>That's the theory. That's in fact what most of the publicity says and speakers claim at the conferences. Yet, in the long run, I think each language will be better at different types of applications. They both target different set of developers and needs.

Sorry. ADO.Net is not a theory and not just publicity. Do you have something in mind that you can't do in VB but you can in C# or vice-versa?

>Developers need different capabilities to build an OS than to build a payroll application.

Build an OS???

>In my opinion, C# will dig deeper into the .NET framework while VB.NET will bubble up with some high level stuff. Mike Helland gave a very nice example of the features (in this same thread) that each camp could suggest for future versions.

Tell me, what's in the .Net framework specific only for VB.Net and vice-versa? None. The advantages of C# I could see over other .Net languages are:

C# is ECMA standard while others are not.
C# syntax is java like while you will be stucked with VB syntax.