CTS = Common Type System. This is the full range of types that the .NET runtime understands. Not all .NET languages support all the types in the CTS. CLS = Common Language Specification. This is a subset of the CTS which all .NET languages are expected to support. The idea is that any program which uses CLS-compliant types can interoperate with any .NET program written in any language. This interop is very fine-grained – for example a VB.NET class can inherit from a C# class.