This is a very interesting article with yet another way to approach the Visual Basic migration issue. It demonstrates once more that the process is not only feasible but highly rewarding.
Refactor Your Way to Migration Success
Source: Visual Studio Magazine – Refactor Your Way to Migration Success
In addition, I would like to also comment that ArtinSoft's Visual Basic Upgrade Companion product already implements most of the suggested refactorings and thus reduces dramatically the time required to move from VB6 to Optimized .NET.