VB.Net is Case-Insensitive while C# is case-Sensitive.

Thank u Sonia
I Know That Feature But Do You Any Other Feature 
Rather Than Syntax .

VB.Net does not support pointers but C# supports pointers

There is a documentation facility in C# (If you comment 
using ///This is my comment/// u can generate a document 
using Commands . I think this option is not in VB.NET

There is no Performance difference in BOTH Since both are 
running under CLR

VB.NET also doesn't support operator overloading. Due to
unsafe code.
And

VB.NET instantly compiled our code, help in small
development work and disadvantage is it cause slightly delay
in case of Large Development.

Dear Konthanppan ,
Comment related point stated by you is not true as VB.net 
provides it with ''' in replacement of /// in C#.

One big point is 
In VB.NET "SHARED CLASS" can be created but in C# Static 
class is not possible.

vb.net utilizes cpu 100 percent 
but c# doesnt ...
vb.net not  supports pointers
but c# supports ........

vb.net is very userfriendly

vb.net support optional argument for method parameter where as
c# not.