It's my understanding that because the .NET Garbage collector looks at the heap, and checks to see if any variables on the heap are in scope that setting an object to nothing at the end of a function in VB .NET really doesn't gain you anything yet I see code like this often:
Try
'Do Stuff
Catch
Finally
'Set a bunch of objects = Nothing
End Try
Is there a valid reason to do this in your methods that I'm missing? Or is this just a habitual holdover from VB 6.0 programmers?