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 a simple syntax that is easy to read and write, making it accessible for beginners. The language supports object-oriented programming, enabling the creation of reusable code components. VB.NET integrates seamlessly with other .NET languages, such as C# and F#, allowing developers to work within a diverse ecosystem. It is commonly used for developing desktop applications, web applications, and enterprise solutions.