MSDN Mag has an interesting article on tools that convert code from c# to vb.net and vice-versa. I have come across a number of clients and developers both in the company I work for and also at clients who are interested in this. I find this whole topic quite intriguing, especially since in .NET there are minimal differences between c# and vb.net, at least if you stick to only managed code. Also it is quite easy to reuse functionality between the various objects (especially in these days of SOA - more on that some other day). This of course is easier if your are not trying to reuse WinForm apps. Irrespective, there is a lot of demand and some of the options listed here allows you to download the code and play with that too.

For more information you can read the MSDN article <strong>here</strong> .