For VB.NET, the following Module can be used:
Module modINI
Private Declare Unicode Function WritePrivateProfileString Lib "kernel32" _
Alias "WritePrivateProfileStringW" (ByVal lpApplicationName As String, _
ByVal lpKeyName As String, ByVal lpString As String, _
ByVal lpFileName As String) As Int32
Private Declare Unicode Function GetPrivateProfileString Lib "kernel32" _
Alias "GetPrivateProfileStringW" (ByVal lpApplicationName As String, _
ByVal lpKeyName As String, ByVal lpDefault As String, _
ByVal lpReturnedString As String, ByVal nSize As Int32, _
ByVal lpFileName As String) As Int32
Public Sub writeIni(ByVal iniFileName As String, ByVal Section As String, ByVal ParamName As String, ByVal ParamVal As String)
Dim Result As Integer = WritePrivateProfileString(Section, ParamName, ParamVal, iniFileName)
End Sub
Public Function ReadIni(ByVal IniFileName As String, ByVal Section As String, ByVal ParamName As String, ByVal ParamDefault As String) As String
Dim ParamVal As String = Space$(1024)
Dim LenParamVal As Long = GetPrivateProfileString(Section, ParamName, ParamDefault, ParamVal, Len(ParamVal), IniFileName)
ReadIni = Left$(ParamVal, LenParamVal)
End Function
End Module
Or one more way on VB.NET
Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
Dim x() As String
FileOpen(1, Application.StartupPath & "\file.ini", OpenMode.Input)
Do Until EOF(1)
x = Split(LineInput(1), "=")
If UBound(x) > 0 Then
If Dir(x(1).Trim) <> "" Then
System.Diagnostics.Process.Start("Notepad", x(1).Trim)
End If
End If
Loop
FileClose(1)
End Sub
Good Luck.