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No, they are not the same thing.
.NET (dot net) refers to the .NET Framework that can be utilised by any programming language that conforms to the Common Language Infrastructure (CLI). The .NET Framework is primarily composed of the Common Language Runtime (CLR) and the Framework Class Library (FCL).
Visual Basic .NET (VB.NET) is just one of many CLI-compliant languages available. VB.NET is dependent upon .NET.
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