Let's see... VB forum? Hiding visual basic programs? good luck!
There's a simple API that can hide you from the Win9x tasklist. And there's a simple VB method that can hide you from the nt/2k task list. However the process list under 2k will of course list your application.
There are certain clever hacks that can be done to hide from even the process list tasklist, however these hacks can't be done from VB I don't think.