the (dot) net SDK if free. Gives you full access to all things VB:

http://www.microsoft.com/downloads/details.aspx?FamilyID=fe6f2099-b7b4-4f47-a244-c96d69c35dec&displaylang=en

You need your own editor, and the compilation is done via the command line, but you are otherwise not limited in any way.

If you are running *nix, then there is a package called WINE that lets you use the VB Runtime libraries in *nix:
http://www.google.com/search?hl=en&safe=off&q=vb+linux+wine

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