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XML documentation is generated from source code but this is now been incorporated in Whidbey.
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Operator overloading which is not in current VB.NET but is been introduced in Whidbey.
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Use of this statement makes unmanaged resource disposal simple.
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Access to Unsafe code. This allows pointer arithmetic etc, and can improve performance in some situations. However, it is not to be used lightly, as a lot of the normal safety of C# is lost (as the name implies).This is the major difference that you can access unmanaged code in C# and not in VB.NET.