The syntax for writing a structure is as follows:
[attribute_list] [Partial] [accessibility] [Shadows] _ Structure name[(Of type_list)] [Implements interface] statements End Structure
The structure’s attribute_list, Partial, accessibility, Shadows, type_list, and Implements statements are the same as those for classes. See the previous section for details.
The differences between a structure and a class are:
Structures cannot use the MustInherit or NotInheritable keyword (because you cannot inherit from a structure).
Structures cannot use the Inherits clause.
Structures must contain at least one instance variable or event, which may be private. Strangely, a property procedure is not enough.
Structures are value types, while classes are reference types. See Chapter 16 for information on the consequences of this difference.