VB and Language Integrated Query (LINQ)
Paul Vick gave a good PDC talk this morning on VB language futures.
VB and C# are focused on enabling Language Integrated Query (LINQ) across objects, relational, and XML data, so there is significant overlap in the feature sets. Due to the differences in the languages -- customers, design philosophy, exist feature set, etc. -- there still are interesting language differences. For example, VB's existing support for late binding impacts type inference, which is one of the key features for adding query support to languages.