Inserting windows form data into SQL Server 2008 table in vb.net

Hi all.

I have the code below that inserts data into a SQL table using Visual Studio 2010. It works perfectly but I had a question concerning the & and + in the Insert Into part of the code.

In my code I used the &, but I've seen online some people use + and I tested my code with + and it also worked fine.

Does it matter which one I use, what is the best practice? Thank you in advance.

Dim con As New SqlConnection
        Dim cmd As New SqlCommand

        con.ConnectionString = "Data Source=myserver;Initial Catalog=mydb;Integrated Security=True"

        con.Open()

        cmd.Connection = con

        cmd.CommandText = "INSERT INTO ItemQuote(MasterItemNumber) VALUES ('" & txtMasterItemNo.Text & "')"
        cmd.ExecuteNonQuery()

        MsgBox("Item has been submitted")

        con.Close()

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