 Probably the most commercially important recent object-oriented languages are Java, developed by Sun Microsystems, as well as C# and Visual Basic.NET (VB.NET), both designed for Microsoft's .NET platform.Each of these two frameworks shows, in its own way, the benefit of using OOP by creating an abstraction from implementation.VB.NET and C# support cross-language inheritance, allowing classes defined in one language to subclass classes defined in the other language.