Rowan Simpson: http://rowansimpson.com/2007/07/04/c-vs-vbnet/
Andrew Peters: http://andrewpeters.net/2007/07/03/73/
Why C# is first on the list is because it comes with visual studio which is IMHO the best IDE out there for the moment.
VB.NET isn’t in the list because I don’t see the point in learning another language that is just as powerful as c# but has got a very ugly way for forming syntax. VB doesn’t feel logical to me.
I don’t program in a language because of aesthetics but how they flow from my brain onto the keyboard and the purpose of what I’m writing the script for. I tend to think in larger picture concepts languages that support that better have a distinct advantage in my book.