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'http://www.gotdotnet.ru/files/1003/
Public Class Form1
    Public massiv(50), massiv1(50) As String
    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
        Dim a As String
        a = " " + TextBox1.Text
        For i As Integer = 1 To a.Length - 1
            For j As Integer = 1 To 44
                If a.Substring(i, 1).ToLower = massiv(j) Then
                    TextBox2.Text = TextBox2.Text + massiv1(j)
                    Exit For
                End If
            Next
        Next
    End Sub
    Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
        massiv(1) = "а"
        massiv(2) = "б"
        massiv(3) = "в"
        massiv(4) = "г"
        massiv(5) = "д"
        massiv(6) = "е"
        massiv(7) = "ё"
        massiv(8) = "ж"
        '...
        massiv(31) = "э"
        massiv(32) = "ю"
        massiv(33) = "я"
        massiv(34) = "1"
        massiv(35) = "2"
        massiv(36) = "3"
        massiv(37) = "4"
        massiv(38) = "5"
        massiv(39) = "6"
        massiv(40) = "7"
        massiv(41) = "8"
        massiv(42) = "9"
        massiv(43) = "0"
        massiv(44) = " "
        '  ////////////////////////////////////////////////////////////////////////////////////
        massiv1(1) = "1"
        massiv1(2) = "2"
        massiv1(3) = "3"
        massiv1(4) = "4"
        massiv1(5) = "5"
        massiv1(6) = "6"
        massiv1(7) = "7"
        massiv1(8) = "8"
        massiv1(9) = "9"
        massiv1(10) = "a"
        massiv1(11) = "b"
        massiv1(12) = "c"
        massiv1(13) = "d"
        '...
        massiv1(31) = "v"
        massiv1(32) = "w"
        massiv1(33) = "x"
        massiv1(34) = "<"
        massiv1(35) = ">"
        massiv1(36) = "!"
        massiv1(37) = "="
        massiv1(38) = "?"
        massiv1(39) = "/"
        massiv1(40) = "@"
        massiv1(41) = "~"
        massiv1(42) = "\"
        massiv1(43) = "-"
        massiv1(44) = "_"

    End Sub
    Private Sub Button2_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button2.Click
        Dim g As String
        g = " " + TextBox1.Text
        For i As Integer = 1 To g.Length - 1
            For j As Integer = 1 To 44
                If g.Substring(i, 1).ToLower = massiv1(j) Then
                    TextBox2.Text = TextBox2.Text + massiv(j)
                    Exit For
                End If
            Next
        Next
    End Sub
End Class