.VB.NET is a programming language developed by Microsoft as part of the .NET framework. It is an evolution of the older Visual Basic language, designed to create Windows applications and web services. .VB.NET allows developers to build software using an object-oriented approach, making it easier to manage and reuse code. The language supports various features such as strong typing, inheritance, and polymorphism, which enhance its functionality. .VB.NET is commonly used for developing desktop applications, web applications, and enterprise solutions, and it integrates well with other .NET languages like C# and F#.