New operating system?

If you have to ask the question then the answer is no.

I don't think anyone else can either :) VB.NET doesn't let you get down to the hardware level like C and Assembly do.

i second you sir ancient dragon. vb.net is not able to make your own operating system but if you are very good in assembly and C then you can make a try . here is a book having detailed information about 32 bit operating system Click Here

Regards

The subject of the suitability of different languages for OS development is discussed at length on the OS-Dev Wiki: Languages page.

How to make an operating system
please teach me

I once took a half course in compiler writing. It was three hours a week for three months (this was in the days before YACC). Operating systems are much more complex. If you are expecting someone to spoon feed you through many hours of one-on-one instruction then you have the wrong idea about this forum. Daniwebs offer technical support. It does not offer tutoring services. There are books and other resources available if you want to write your own OS. Start with Google and work from there.