Programming file containing source code written in the BASIC programming language; may contains BASIC program or may include functions referenced by other BASIC project files.
BASIC source files also use the .BAS extension.
Program(s) that open b files
Mac: REAL Software; REALbasic; Edit with a text editor Windows: Microsoft Visual Basic; REALbasic; FreeBasic; PureBasic; TrueBASIC; PowerBASIC; Edit with a text editor
Information from FileInfo.com - The File Extensions Resource.
http://www.fileinfo.com/extension/b