.NET Micro Framework is an open source platform that expands the power and versatility of .NET to the world of small embedded applications.

Desktop programmers can harness their existing .NET knowledge base to bring complex embedded concepts to market on time (and under budget)Embedded Developers can tap into the massive productivity gains that have been seen on the Desktop.

Microsoft has announced the official launch of Gadgeteer, a set of electronic parts designed to be plugged together to build prototypes or working electronic devicesRemote controlled cars and cameras are given as possible examples.
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