Visual Basic .NET (VB.NET) is a programming language developed by Microsoft that is designed for building Windows applications. It is an evolution of the original Visual Basic language, incorporating the features of the Common Language Runtime (CLR) in the .NET framework. This allows developers to create applications that can run on various platforms and integrate with other .NET languages. VB.NET is known for its simplicity and ease of use, making it a popular choice for beginners. It supports object-oriented programming, which helps in organizing code and reusing components. Developers can create graphical user interfaces (GUIs) and access databases, making it versatile for various software development projects.