Meh, I disagree, C# is similar in form, but the language is closer in comparison to C++
VB Section can house other languages Delphi , B.A.S.I.C , QBasic, etc etc etc,
But C# , meh
Comparison
C#
[php]
if ((a == null && b == null) || (a != null && b != null) && a.equals(b))
[/php]
vb.net
[php]
If a = b Then
[/php]
So even though there are structural similarities vb.net and C# are completely different languages.
There are lots of similarities between C++ and C# , mainly syntax
C# is Microsoft's "Easier" take on C++.
If anything I would compare C# to Java.