For those that still have code in VB6 and are planning to migrate VB.Net 2005. Code Architects are in process of releasing VB Migration Partner tool. The tool can convert VB6 applications to VB.NET. It offers tons of improvements over other migration utilities on the market. It can convert nearly all the 60+ controls in the VB6 toolbox and can handle challenging features such as Gosubs, arrays with nonzero lower index, graphic and print methods, auto-instancing variables, deterministic finalization, As Any parameters, window subclassing, databinding, and drag-and-drop. It includes a sophisticated code analysis engine, advanced refactoring techniques, assessment reports, and the migration process can be customized by means of pragmas and plug-ins.
You can find good documentation, including many details that haven’t been published anywhere yet- http://www.vbmigration.com/overview.aspx