Microsoft was looking for best approach in advanced programming concepts developed by various software programming companies; Suddenly it turn its attention toward C sharp programming interface to develop most critical applications. Microsoft was keen to create powerful interface to interact with the NET integrated environment. So, it was the next step to develop such programming language that could solve complexity that may be produced by many programming handlers all over the world. C sharp is strongly typed OOP or an object oriented programming interface that is designed to develop an optimum blend of simplicity, comprehensiveness, expressiveness and very important is performance. Performance of a programming language is directly proportional to its simplicity of designing that gives better approach to generate programs & run or execute that program flawlessly and rapidly. All these features of a good programming language are well satisfied by c sharp. This is just because of its integral inheritance from previous famous programming languages like C, C++ & Java etc. In addition to simplicity provided by sequential programming languages like C, it also fulfills all features of C++ and those of Java. The NET platform is created with various programming runtimes like JVM called as java runtime environment and those carried out with sequential programming languages called as sequential runtime environment. It also provides Inner classes to implement intrinsic functions. C sharp and NET are a little symbiotic: some features of c sharp are there to work well with NET, and some features of NET are there to work well with c sharp (though NET aims to work well with many languages). The c sharp language was built with the hindsight of many languages, but most notably Java and C++. C sharp compiles into machine independent language independent code which runs in a managed execution environment. C sharp also provides garbage collection coupled with the elimination of pointers (in c sharp restricted use is permitted within code marked unsafe). Garbage collection feature is very much useful one when it comes across invalid pointers and references that do not exist anywhere in the memory. A powerful reflection capability of c sharp includes inheritance, polymorphism, virtual functions, overloading & much things newly added to it. In case of c sharp there is no need including header files, as all code scoped to packages or assemblies, no problems declaring one class before another with circular dependencies. In c sharp, all classes descend from object and must be allocated on the heap with new keyword.