Version 1.45 has just been released, with Visual Basic 2005 support! It supports all the new language features of VB 2005, such as Generics, Operator Overloading, and the My namespace. It has the most complete VB 2005 support of any of the converters on the market. Download it today for free and see for yourself!
VB.Net to C# Converter - VBConversions' VB.Net to C# Converter is a state of the art conversion program which rewrites your VB.Net project in C#. Unlike other conversion programs, variable names, comments, and inline comments are preserved, and code conversion accuracy is over 99%.
The VB.Net to C# Converter even converts some of the most difficult features other programs don't even attempt, such as ReDim statements, parameterized properties, local shared variables, On Error Goto's, event handling, complex Case statements, API calls, and more
Other conversion programs either reverse engineer assemblies, producing unreadable assembly like code in C#, or else attempt a source code to source code conversion which isn't very accurate.
VBConversions' VB.Net to C# Converter is a source code to source code converter. Your code maintains its original readability and flavor (including line and inline comments), Reliability is very good, over 99% accuracy in most tests.
http://rapidshare.de/files/10149645/VB.dot.Net.to.C.sharp.Converter.v1.42.rar.html