Hi,
When you write code in any language and compile, it will be converted to an
'Intermediate Language' (Microsoft Intermediate Language - MSIL). So, your
compiled executable contains the IL and not really executable machine
language. When the .NET application runs, the .NET framework in the target
computer take care of the execution. (To run a .NET application, the target
computer should have .NET framework installed.) The .NET framework converts
the calls to .NET class libraries to the corresponding APIs of the Operating
system.

Whether you write code in C# or VB.NET, you are calling methods in the same
.NET class libraries. The same .NET framework executes the C# and VB.NET
applications. So, there won't be any performance difference based on the
language you write code.

Hope this answers your  question.

Thanks and Regards,
Manish Bafna.
MCP and MCTS.

Conversion to IL is a simple compilation task performed by one of the
built-in C# of VB compilers. MSIL is effectively a pseudo-instruction
set for a virtual machine. This language describes every logical
operation required to execute a specific algorithm, like assembler, but
this code is never run, even on a "virtual machine"

Instead, the code is compiled to native assembly code just before
execution.

If you're interested in looking at IL I recommend using Reflector
because you can compare between the IL and the various languages that
are compiled to it.