In the previous chapter, we created an m-business application using ColdFusion. Besides ColdFusion, many other development tools can be used to develop m-business applications. Visual Studio .NET, an integrated development environment by Microsoft, has become an increasingly popular corporate applicationdevelopment tool due to its ease of use and support for a wide range of programming languages. Besides traditional Windows and Web applications, Visual Studio .NET also allows developers to build mobile and wireless applications with relative ease. The focus of this chapter is to discuss the tools and techniques for developing wireless applications using Visual Studio .NET. Wireless applications are developed using the ASP .NET Mobile Web Application template. The template provides developers with WYSIWYG tools for creating user interfaces for various mobile devices. These tools work seamlessly with ASP.NET, which uses a form-based approach to build server-side applications for processing user requests and interacting with databases. In this chapter, we will develop a business-to-consumter wireless application using Visual Studio .NET.