Visual Basic .NET has many new and improved language features — such as inheritance, interfaces, and overloading that make it a powerful object-oriented programming language. As a Visual Basic developer, you can now create multithreaded, scalable applications using explicit multithreading. Other new language features in Visual Basic .NET include structured exception handling, custom attributes, and common language specification (CLS) compliance.

The CLS is a set of rules that standardizes such things as data types and how objects are exposed and interoperate. Visual Basic .NET adds several features that take advantage of the CLS. Any CLS-compliant language can use the classes, objects, and components you create in Visual Basic .NET. And you, as a Visual Basic user, can access classes, components, and objects from other CLS-compliant programming languages without worrying about language-specific differences such as data types.

CLS features used by Visual Basic .NET programs include assemblies, namespaces, and attributes.