Making Web Part in ASP.Net

I want to ask how should I make a web part ? secondly how should I add that web part in anyother website? I have to do that in ASP.Net using VB.Net please help mee ...... :(
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I don't think you can mix with another language
ASP.Net provides framework to create custom controls. The web controls like <asp:TextBox>, <asp:Label> etc are nothing but ready made custom controls made available by You can create your own custom controls by Inheriting the Control object in System.Web.UI. A custom control may be compiled as an assembly and can be used in other .net websites.

If you are ok with code reuse you may create user controls (i.e. ascx files).

Check out the following article.
faruquisAuthor Commented:
Web parts are a type of custom controls. I have the idea of the custom control but not the idea of web parts for the share point portal. How to make those and integrate it with share point or my  website on ASP.Net.
At my previous employer we used sharepoint too, and I recall reading the sharepoint help back then, it was quite a good explanation on webparts.

I don't work there anymore nor do I have the sharepoint or the  help files on my laptop now, but i would suggest checking out that help file as it was fairly thorough

The following article might be what you are looking for.

Developing Web Parts for SharePoint Portal Server 2003 in .NET

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