Although there are differences between Visual Basic .NET and Visual C# .NET, both are first-class programming languages that are based on the Microsoft .NET Framework, and they are equally powerful. Both Visual Basic .NET and Visual C# .NET use the common language runtime. There are almost no performance issues between Visual Basic .NET and Visual C# .NET. Visual C# .NET may have a few more "power" features such as handling unmanaged code, and Visual Basic .NET may be skewed a little toward ease of use by providing features such as late binding. However, the differences between Visual Basic .NET and Visual C# .NET are very small compared to what they were in earlier versions.
You have lot of articles to find out the differences b/w VB.NET & C#.NET depending on various aspects. Iam providing a few, which were discussed in different aspects.
Go through them.
http://support.microsoft.com/kb/308470
some key syntactical differences between VB.NET (version 2) and C#. http://www.harding.edu/fmccown/vbnet_csharp_comparison.html
Choosing between C# and VB.NET: http://www.dnjonline.com/article.aspx?ID=mar05_vbvscsharp
Complete Comparison for VB.NET and C#: http://www.codeproject.com/KB/dotnet/vbnet_c__difference.aspx
http://p2p.wrox.com/topic.asp?TOPIC_ID=28722
The differences between C# and VB.NET: http://www.dnzone.com/ShowDetail.asp?NewsId=21
Hope this provides a good idea over the difference between VB.NET & C#.NET.
All the Best..!!
Rakesh Virkam.