OOP is not an alternative to procedural programming. The original BASIC was not a procedural language because it did not make procedure calls but just used one long list of sequential instructions. VB.NET does make procedure calls so it is a procedural language. Almost all modern programming languages are procedural because it's impractical to create an application of any size in a non-procedural language.
If you want to know what OOP is and what its advantages are then there are countless Web sites that are waiting to tell you.
If you mean something else entirely, like perhaps the fact that .NET is managed, then that's a different kettle of fish. You might want to consider posting more than 14 words in future. Then we might know what you mean without guessing and making assumptions.