   /// <summary>
   /// The Point structure defines the x- and y-coordinates of a point.
   /// </summary>
   [StructLayout( LayoutKind.Sequential )]
   public struct POINT {

      #region Fields

      /// <summary>
      /// The x value of the point's coordinates.
      /// </summary>
      public int X;

      /// <summary>
      /// The y value of the point's coordinates.
      /// </summary>
      public int Y;

      #endregion

      #region Lifecycle

      /// <summary>
      /// Initializes a new instance of the <c>POINT</c> structure.
      /// </summary>
      public POINT() {
      }

      /// <summary>
      /// Initializes a new instance of the <c>POINT</c> structure.
      /// </summary>
      public POINT( int x, int y ) {
     this.X = x;
     this.Y = y;
      }

      #endregion

      #region Operator overloads

      /// <summary>Implicitly casts a <c>POINT</c> to a <see cref="Point"/>.</summary>
      /// <param name="p">The <c>POINT</c> instance to cast to a <c>Point</c> instance.</param>
      /// <returns>The casted <c>Point</c> structure.</returns>
      public static implicit operator Point( POINT p ) {
      return new Point( p.X,  p.Y );
      }

      /// <summary>Implicitly casts a <see cref="Point"/> to a <c>POINT</c>.</summary>
      /// <param name="p">The <c>Point</c> instance to cast to a <c>POINT</c> instance.</param>
      /// <returns>The casted <c>POINT</c> structure.</returns>
      public static implicit operator POINT( Point p ) {
      return new POINT( p.X, p.Y );
      }

      #endregion
   }

VB .NET Signature:

    <System.Runtime.InteropServices.StructLayout(Runtime.InteropServices.LayoutKind.Sequential)> _
    Public Structure POINT
    Public X As Integer
    Public Y As Integer

    Public Sub New(ByVal X As Integer, ByVal Y As Integer)
        Me.X = X
        Me.Y = Y
    End Sub
    End Structure