Just a few quick remarks (for now): - <s>`vbNullString` is a remnant of VB6 (which I think would be under the `Microsoft.VisualBasic.Constants` namespace), and used to be a null string pointer often confused with `""`, an *empty* string. [In VB.NET `vbNullString` is `Nothing`](http://referencesource.microsoft.com/#Microsoft.VisualBasic/Microsoft/VisualBasic/Constants.cs,d63b2a5a29ea6c43), so when you do this: If targetFolder = vbNullString Then You're actually verifying whether `targetFolder` contains a reference at all... but you probably *mean* to check whether the provided string is *null or empty*. A more idiomatic way to test for this is `String.IsNullOrEmpty`: If String.IsNullOrEmpty(targetFolder) Then </s> VB.NET's `String` type overrides the `=` operator such as [`Not String.IsNullOrEmpty(s)`, `s <> ""`, `s <> String.Empty` and `s <> vbNullString` are all equivalent](http://stackoverflow.com/a/34069187/1188513). - The following only apply if your project defaults options aren't customized: - You're not specifying `Option Explicit` *explicitly*, but that's fine because in VB.NET that's the default behavior, contrary to VB6/VBA where implicit declarations are allowed by default. - You're not specifying `Option Strict` either, and that's *less* fine, because by default, the VB.NET compiler won't enforce strict data typing - VB6/VBA was very loose with type conversions, and without `Option Strict`, VB.NET keeps a lot of that looseness. Note that `Option Strict` *implies* `Option Explicit`, so you don't *have* to specify both. - You're specifying `Imports` statements, but then you fully-qualify things in these imported namespaces - this defeats the purpose: either you `Imports` namespaces, *or* you fully-qualify stuff. For example, you have `Imports System.IO`, so this code: files = System.IO.Directory.GetFiles(System.IO.Directory.GetCurrentDirectory(), "Export*.xlsx") Could read like this instead: files = Directory.GetFiles(Directory.GetCurrentDirectory(), "Export*.xlsx") --- There really isn't much of a reason to directly work with a `Thread` anymore, especially given `Imports System.Threading.Tasks`. Let the framework deal with the metal-level threading stuff: it's very unlikely that starting 10 threads is buying you anything in reality - no computer has 10 CPU cores anyway. It's impossible to read `ProcessFolder` and know what's going on at a glance. The procedure is doing WAY too many things, at a WAY too low abstraction level. Extract methods out of code blocks, **reduce the nesting**: this is a clear sign that something isn't right: ![OP's code, so far indented to the right that almost no code is even visible][1] That `ThreadedGetGtinImages` procedure is running on a thread already - and then you start a `Parallel.ForEach` loop *inside that* to start an `Async Sub` that does its thing... Get rid of the threads, and launch asynchronous tasks instead: I suspect your code has a TON of threading overhead that's nullifying the benefits of it all. Also... whenever you feel the need to name something `t1`, `t2`, `t3`, ..., `t12` ...it means you've missed an opportunity to use an appropriate data structure, e.g. some array or some `List(Of Something)` - that would have eliminated all that huge chunk of repeated code there, where you populate the `Ln` lists - IMO that should be a function in its own right. The identifiers you choose aren't *consistently* meaningful - I get `ProcessFolder` and `excel` and `sheet`, but `t7` and `itp` and `r` and `w` and `hn` and `hl`are terrible names that will definitely make you want to pull your hair off if you drop this and come back to it in 6 months from now. By the way `hl` is pure evil, especially in a code base where it might just as well be `h1`. [1]: https://i.sstatic.net/467eF.png