CLS(Common Language Specification) is a subset of the CTS which all .NET languages are expected to support. It was always a dream of Microsoft to unite all different languages in to one umbrella and CLS is one steptowards that.
Microsoft has defined CLS which are nothing but guidelines that language to follow so that it can communicate with other .NET languages in a seamless manner.
Suggested reading in Basic .NET FrameWork
For more detail about common type systemt please knock MSDN.
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