Q:

How to create DLL in VB.NET

I am using VB.NET 2008, and I want to make a DLL that will be used in a C# project.

A:

When you build your class library in Visual Studio, it will generate the DLL for you and place it in the bin directory.
YourProject/bin/Debug/YourProject.dll
YourProject/bin/Release/YourProject.dll

It will be placed in the folder that represents your build-mode (Debug / Release), which you can normally switch in your toolbar.

