FileInfo.com - The File Extensions Resource

.VB File Extension

File Type 1	VBScript File (Most common)
File Format	File
Common?	No
File Description	Virtual Basic script written in the VBScript scripting language; can be executed in Windows using the built-in scripting support; may run directly from the operating system or within Internet Explorer. NOTE: VB files can contain viruses or other malware; therefore, do not open VB files if they are an unknown e-mail attachments.
Program(s) that open vb files	Windows: Microsoft WScript; Edit with a text editor

File Type 2	Virtual Boy ROM File
File Format	Standard File
Common?	No
File Description	Game ROM created from a Nintendo Virtual Boy video game; contains data from a Virtual Boy cartridge saved in a read-only file; can be played on a PC using a Virtual Boy emulation program such as Red Dragon. Virtual Boy was a portable game console developed by Nintendo and released in 1995; it included a headset that provided a 3D experience for gamers.
Program(s) that open vb files	Windows: Red Dragon; Reality Boy; Virtual-E

Information from FileInfo.com - The File Extensions Resource.
http://www.fileinfo.com/extension/vb