That doesn't do anything yet, so it can't be inefficient in the usual sense. Are you looking for an alternative to typing all those button names by hand? If so, I can think of 3 ways:

1. If you already have the buttons laid out on a form, Shift-Select them all. Go to the Properties window and click on the lightning-icon to get a list of events. Double click on the Click event in the list. The result will be like the code you posted.

2. In code, you could use a loop with AddHandler to assign a sub to all the buttons. Search this forum for AddHandler for examples.

3. Make your own version of the Button class. Select Project/Add Class ... in Visual Studio, give it a name (e.g. ButtonEx) and code the OnClick sub:
Code:
Public Class ButtonEx
	Inherits Button

	Protected Overrides Sub OnClick(e As System.EventArgs)

		'put your button click code here

		MyBase.OnClick(e)
	End Sub

End Class
After you build the project, ButtonEx will appear in the toolbox with a cogwheel icon. In the Designer, you can drag these onto your form the same way as a normal buttons, but they will all have your special Click code.

BB

EDIT: I didn't see your edited post. You probably want method 2.