In OOP a constructor is a function that has the task of initializing the object. In VB.NET, this is defined as a Sub with the name of New. It’s called whenever an object is created using the New statement, like so: destructor is the last method run by a class. This is called Finalize in VB.NET and it’s called whenever the .NET runtime is told directly or otherwise determines that an object is no longer required. Common uses for the Finalize method is to decrement or increment counters or release resources.