One of the items which came up at the MVP Summit involved the availability of VB Samples online.  It's funny how sometimes you'll see the difference between those in Redmond and internal to Microsoft and those of us on the outside.  In this case the response of the VB Team was effectively: "What are you talking about we ship samples along with each CTP, the C# team has their posted because they aren't all in the product."  (Note I'm paraphrasing what I recall hearing here.)

Anyway the MVP's made it quite clear that from a perceptions standpoint the fact that the C# samples were easily available via the web while the VB samples were MIA was a problem.  So the VB Team committed to making their samples available online.  The result is that if you head over to the LINQ Samples page you’ll find both C# and VB Samples.

http://msdn2.microsoft.com/en-us/bb330936.aspx

Which reminds me of a second link to LINQ - For those of you who are still getting up to speed you'll find alot of great introductory information related to LINQ at: http://msdn2.microsoft.com/en-us/vbasic/aa904594.aspx