.Net is the development platform for the future by Microsoft. The aim of Microsoft is to work in a distributed environment. There are may reasons behind this vision first , it will encourage classes/codes to be organized in one place rather then they are distribute in many places, earlier like in visual basic environment it is very difficult to manage the codes. Second reason is the thinking of running their application on any kind of machine, in simpler words the programs developed in dot net can be run on windows, Linux and other OS platforms.

Another interesting thing is that Microsoft is using some open source technologies like XML and SOAP, the reason for this is that they want to share data and information with other application on different platform.
The .NET consists of .NET framework which consist of CLR (Common Language Runtime), Classes and components for web application (ASP.NET) and desktop application development (WinForms).

The Common Language Runtime manages the execution of code complied in .Net platform, the two things about CLR is that it can be ported to any platform, second thing is that different languages can be used to work with .Net Framework Classes. Microsoft developed a new language i.e. C# which will work perfectly fine with the .Net Framework and it is becoming the language of all .Net developer, the reason for this is that it similarity with C++

Further Readings
1). http://en.wikipedia.org/wiki/Microsoft_.NET
2). http://msdn.microsoft.com/en-us/netfram ... fault.aspx

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