The following C# code
String Test = "My Test\n" ;
converts to VB.NET
Dim Test As String = "My Test" & Chr(10) & ""
and back to C#
string Test = "My Test" + Strings.Chr(10) + "";
I think the code could be optimized by replacing escape sequences in the converted VB.NET code with their constants like vbLF, vbNewline etc. and vice versa.
Also the empty string can be either removed completely or replaced with the faster String.Empty.