VB (Visual Basic) is a programming language developed by Microsoft that allows users to create software applications easily. It uses a graphical user interface (GUI) that enables developers to drag and drop components, making it accessible for beginners and efficient for experienced programmers. The language is event-driven, meaning it responds to user actions like clicks and key presses. Visual Basic is often used for developing Windows applications and automating tasks in Microsoft Office programs, providing a straightforward way to create functional software without extensive coding knowledge.