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Is there are a reason for not always showing the keyboard shortcuts (on a button)? In both 2003 and 2005 when I start my programs, sometimes I have to press the alt key first in order to show the underlined letter corresponding to an accelerator key.
That has nothing to do with VB or .NET. That's a Windows setting.
If you open your Display Properties, under the Appearance tab there will be a button labeled Effects.
Click it to show another window. This window has an option at the bottom labeled Hide underlined letters for keyboard navigation until I press the Alt key. This is the option you are looking for.