Many Visual Basic developers think that Visual C# is a more powerful language than Visual Basic. In other words, Visual Basic developers assume that you can do many things in Visual C# that you cannot do in Visual Basic .NET, just as there are many things that you can do in C/C++ but cannot do in Microsoft Visual Basic 6.0 or earlier. This assumption is incorrect.
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. Visual Basic .NET is a true object-oriented programming language that includes new and improved features such as inheritance, polymorphism, interfaces, and overloading. 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.
The "Differences Between Microsoft Visual Basic .NET and Microsoft Visual C# .NET" white paper describes some of the differences between Visual Basic .NET and Visual C# .NET. However, remember that the .NET Framework is intended to be language independent. When you must select between Visual Basic .NET and Visual C# .NET, decide primarily based on what you already know and what you are comfortable with. It is easier for Visual Basic 6.0 developers to use Visual Basic .NET and for C++/Java programmers to use Visual C# .NET. The existing experience of a programmer far outweighs the small differences between the two languages.
Framework means its accept many language and its have large library. The large library and CLR(Common Language Runtime)its
constitute a .net framework.