VB.NET (Visual Basic.Net) is a version of Microsoft’s Visual Basic that was designed, as part of the company’s .NET product group, to make Web services applications simpler to create.

VB.NET is the first fully object-oriented programming version of Visual Basic, and as such, supports OOP ideas such as abstraction, inheritance, polymorphism, and aggregation.

Vb.net is a Visual Basic in .net framework. Means who knows Visual Basic then VB.NET is an extension of Visual Basic.

It is an object oriented programming language. it contains a systematic collection of classes & objects. Read Object oriented term better. Visual Basic .NET comes with thousands of built-in classes which are prepared to be used.

The developers of the language included object-oriented programming features such as inheritance, method overloading, organized exception handling, and free threading to make Visual Basic a powerful object-oriented programming language.

There is abstraction of the hardware, meaning that a programmer of Visual Basic.NET does not must know about the inner workings of the hardware because Windows handles the functionality of the hardware, provides generic routines to communicate with hardware drivers provided by hardware manufacturers.