Visual Basic 9 (VB9) .Net Framework Version Targetting
Visual Studio 2008 supports targetting different versions of the .Net framework. In previous versions you had to use the version of Visual Studio which corresponded to the version of the .Net framework you are targetting (e.g. VS2002 = .net 1.0, VS2003
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Read the complete post at http://briandesmond.com/blog/archive/2007/12/15/visual-basic-9-vb9-net-framework-version-targetting.aspx