C# Definition:

[StructLayout(LayoutKind.Sequential)]
    public struct WaveFormatExtensible
    {
        public ushort wFormatTag;
        public ushort nChannels;
        public uint nSamplesPerSec;
        public uint nAvgBytesPerSec;
        public ushort nBlockAlign;
        public ushort wBitsPerSample;
        public ushort cbSize;

        public ushort wValidBitsPerSample;
        public uint dwChannelMask;
        public Guid SubFormat;      
    }

struct WAVEFORMATEX
{
    public ushort    wFormatTag;
    public ushort    nChannels;
    public uint        nSamplesPerSec;
    public uint        nAvgBytesPerSec;
    public ushort    nBlockAlign;
    public ushort    wBitsPerSample;
    public ushort    cbSize;
}

VB Definition:

<StructLayout(LayoutKind.Sequential, pack:=1)> Public Structure WAVEFORMATEXTENSIBLE
    Dim Format As WAVEFORMATEX
    'union {
    'WORD  wValidBitsPerSample;
    'WORD  wSamplesPerBlock;
    'WORD  wReserved;
    ';} Samples;
    Dim wUnionSamples As UInt16
    Dim dwChannelMask As UInteger
    Dim SubFormat As Guid
Friend Structure WAVEFORMATEX
  Dim wFormatTag As UShort
  Dim nChannels As UShort
  Dim nSamplesPerSec As UInteger
  Dim nAvgBytesPerSec As UInteger
  Dim nBlockAlign As UShort
  Dim wBitsPerSample As UShort
  Dim cbSize As UShort
  Public Sub SetAutoParams()
   nBlockAlign = CUShort(nChannels * (wBitsPerSample \ 8))
   nAvgBytesPerSec = nBlockAlign * nSamplesPerSec
   cbSize = CUShort(Marshal.SizeOf(Me))
  End Sub
End Structure

User-Defined Field Types:

None.

Notes:

VB - wUnionSamples replaces the union of 3 values commented out above it as a union is not possible in VB - just put the value into wUnionSamples for whichever of the wValidBitsPerSample/wSamplesPerBlock/wReserved required based on the SubFormat.

The VB.Net implementation includes a subroutine, SetAutoParams, that will set automatically the remaining fields of the structure, according to MSDN specifications.

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