We’ve just updated our free C# to VB.NET and VB.NET to C# converters on Developer Fusion – they’re adapted from the neat little utilities within the free .NET IDE, #develop . They now keep your comments in tact too. Great for when you’ve found those bits of sample code in the wrong language! If you haven’t come across them before, they’re well worth a look.
[Update: They support generics now too!]