Today Resharper 4.0 goes RTM, if you haven't been following the EAP, you might be interested to know that we now have full C# 3.0 language and LINQ support.

That's not all we get, there are a swag of cool new refactorings, solution wide code analysis, extra framework annotations, camel humps in code completion....the list just goes on.

There are some improvements to the VB experience like new refactorings only previously supported in C# 2.0:

Convert Method to Property

Convert Property to Method

Pull Members Up

Push Members Down

Extract Interface

Extract Superclass

Convert Interface to Abstract Class

Convert Abstract Class to Interface

Extract Class from Parameters

Use Base Type Where Possible

Replace Constructor with Factory Method

The ASP.NET guys don't miss out either, amongst other things - a performance increase to page analysis, which has been a real problem for large ASP.NET pages in the past.

Personally, I find Resharper to be the best C# productivity tool out there for the money, and they are paying more and more attention to VB.NET. Combined with Viemu its my productivity suite of choice and I encourage you to give them both a try.