Thinking Globally: The Earth Is Round
This is the first chapter of the interationalization with Visual Basic book written by Michael Kaplan. Free registration is required.
http://www.informit.com/content/index.asp?session_id={ED869175-6005-4976-8354-AAB4E75588C9}&product_id={7583591E-1F55-4C6B-A9B4-61A1BB02BF10}

VB Helper : Internationalization tutorial.
Very basic internationalization tutorial mostly focused on string externalization.
http://www.vb-helper.com/tut9.htm