I, perhaps naively, don't understand how that could be. Since they compile down to the same CIL code, it seems like they should be the same. Of course my simple understanding assumes that the compiler for C# and VB.NET are equally well-written. I think I've even seen a demo where the same program was written in both languages and when they pulled up the CIL code it was the same. Could be mistaken though, as I don't claim to fully understand the world of runtimes and virtual machines