Visual Studio 2010 does not directly support upgrading Visual Basic 6.0 applications. However, you can accomplish such an upgrade in two ways:
Download the free Visual Basic 2008 Express edition, upgrade the Visual Basic 6.0 projects to Visual Studio 2008 format, and then upgrade to Visual Studio 2010 by using the Upgrade Wizard as discussed earlier.
Use third-party tools. Both free and more advanced commercial versions are available. Which you are able to use depends on the individual needs of the project. ArtinSoft is one company that provides such upgrades.
The second option is recommended—even by Microsoft.