Since blogging about how similar c# and VB.Net are I have been playing with BETA 1 of Whidbey a little more. The thing that struck me more than anything else was how useful the refactoring tools are in c# and how absent they are in VB.Net.
Although the refactoring tools are apparently not as comprehensive as other third party ones that are available, I can see how I would quickly come to rely on this feature - it fits in sweetly with the way I like to code - and it could be the deciding factor on choosing VB.Net or c# as my language of choice.
So will VB.Net get refactoring? Apparently it will, though it may be a subset of what C# gets and bizarrely it may be called something else. See http://www.panopticoncentral.net/archive/2003/10/31/233.aspx for an interesting discussion on this, but don't the screenshot here too seriously!