I like VB.NET's straightforwards names (apart from Dim, which feels natural but makes no sense because, really, couldn't you choose a better word than "dimension"?); C# is sort of strange.
NotInheritable vs. sealed
MustInherit vs. abstract

I also like VB.NET's capitalization, the automatic checking for Nothing/null in event handlers, etc. What bugs me about VB.NET is that you have to put square brackets around GoSub and Let. C# also has a more versatile for loop. VB.NET has a more logical initialization sequence (base class-level initializers, base constructor, class-level initializers, constructor). I can't even remember C#'s. You can also use Declare instead of the longer System.Runtime.InteropServices.DllImport, and you don't have to include "ref" on variables passed by reference (although it does give you a good heads-up).