Source code file used by Microsoft Visual C# (C Sharp) and C# .NET development software; often used for developing software components that are implemented distributed environments; can be opened by Microsoft development software or other C# programming applications.
Program(s) that open cs files
Windows: Microsoft Visual C#; Microsoft Visual Studio .NET; IC Code SharpDevelop; Adobe Dreamweaver
Information from FileInfo.com - The File Extensions Resource.
http://www.fileinfo.com/extension/cs