The folks over at patterns & practices are working on a VB6 to VB.Net Migration Guide.  The guide is still a work in progress, but you can get an early look at  The workspace is still a closed workspace so you have to apply to join.  However, there is some great guidance available NOW. 

We know that we have a large number of customers still using VB6.  With the release of the 2.0 version of the framework just around the corner, now is a great time to start thinking about migration and start taking advantage of all the great things the Framework & Visual Studio 2005 have to offer.  We'd love to hear from you!  Let us know about your apps and migration scenarios.  Also check out the Visual Basic 6 Resource Center.