If you're used to Visual Basic 6.0 and you're making the transition to Microsoft .NET, you will find that error handling is quite different from what you've used for years. Visual Basic .NET uses a more object-oriented solution to signaling and responding to unexpected problems while your program is running. This approach, called structured exception handling, has a number of advantages over the On Error statements provided in previous versions of Visual Basic. For instance, exceptions give you lots more information about exactly what went wrong in your app. To help you take advantage of this modern error handling paradigm, this article will show you how to raise and respond to exceptions, as well as how to create your own custom exception classes.
MSDN Magazine November 2002
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