VB.NET is from .NET community. VB.NET is not a upgradation from VB 6.0. where as VB.net is an partially object oriented language. Also Backward compatibility is sacrificed.
In VB.NET two levels of compilation is included, CTS, CLS and interoperability.
VB is a simple GUI programming language anybody can learn and use it. It has Active X, COM, DCOM features.