VB, Visual Basic Project Item File (.vb)
The VB Executables file format
Files with the VB extension contain information written in Visual Basic, an object-oriented programming language. The VB file format and the Visual Basic language have been developed by Microsoft for their .NET framework. These project files contain information about a Visual Basic project that can either be developed locally or on the web. Depending on these development specifications, the project components inside the VB file differ.
Technical details of VB files
VB files contain textual information in the ASCII format. Since VB files differ depending on the development environment, these project files can contain a multitude of different components. Some of them include forms, dialog, classes and interfaces, logos, files containing source code and more. No matter what the actual content of the file is, the VB extension is always used.