Can you post code for VB.NET that may help me create an AI tic-tac-toe. Or post tips for me too. That would help. Thank you, Matt

Probably the most interesting algorithm for you is the Min Max algorithm. Googling it will probably bring up a lot of information. since tic-tac-toe is the prime example for this algorithm you should have no problem finding relevant info.

Tic-tac-toe isn't really a good game to write an AI for. The game has been solved (and you could solve it yourself), ie the complete tree of possible game states is known and you can always pick the best move. If both players do this it will always be a draw.