C# Definition:

/// <summary>
/// Defines an item identifier.
/// </summary>
[StructLayout(LayoutKind.Sequential, CharSet=CharSet.Unicode)]
public struct SHITEMID
{
      /// <summary>
      /// The size of identifier, in bytes, including cb itself.
      /// </summary>
      public ushort cb;
      /// <summary>
      /// A variable-length item identifier.
      /// </summary>
      public byte[] abID;
}

VB.NET Definition:

''' <summary>
''' Defines an item identifier.
''' </summary>
<StructLayout(LayoutKind.Sequential, CharSet:=CharSet.Unicode)> _
Public Structure SHITEMID
      ''' <summary>
      ''' The size of identifier, in bytes, including cb itself.
      ''' </summary>
      Public cb As UShort
      ''' <summary>
      ''' A variable-length item identifier.
      ''' </summary>
      Public abID As Byte()
End structure

VB Definition

Public Type SHITEMID
    cb As Long
    abID() As Byte
End Type

User-Defined Field Types:

None.

Notes:

None.