Classes and Objects

The main difference is that the Class is the code itself; the code becomes an Object when you start using it.
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LINKS:
http://www.homeandlearn.co.uk/net/nets11p1.html :Info on Classes and Object, .NET Framework.

http://www.programmersheaven.com/2/Les_VBNET_4_p1 :covers classes, objects, fields, methods/procedures and functions.