VB.Net Tutorial/Class Module/Friend
Friend members are available to any object in the same assembly (Friend is referred to as internal in C#)
<source lang="vbnet">Public Class SomeClassInMyAssembly
Friend vFriend As Integer
End Class</source>
protected friend members are available to any object that is in the same assemby or inherits from this class, or both.
<source lang="vbnet">Public Class SomeClassInMyAssembly
Protected Friend vProtectedFriend As Integer
End Class</source>