Microsoft is the developer of visual basic
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visual basic
BASIC is an acronym (not a backronym) for Beginner's All-purpose Symbolic Instruction Code. It was designed in 1964 at Dartmouth College by John Kemeny and Tom Kurtz to allow non-science students to have access to computers. See http://en.wikipedia.org/wiki/BASIC_programming_language for more information.
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VB.NET or Visual Basic .NET has been created by Microsoft. There is no specific 'inventor' of it.