The Netduino hardware is a micro-controller running a very small version cut down version of the .NET framework called the Micro-Framework. This enables .NET developers to write their application code using C# and recently added VB.NET. Allowing you to write you application as high level code dealing with the problem rather than having to resort to using low level assembler to control the hardware. There are some things that a not implemented with Generics / Late Binding being the obvious two but the code is clearly VB.NET / C# and you use Visual Studio as a development tool.