In Visual Basic, you should use this attribute to create an extension method. For more information, see Extension Methods (Visual Basic).
In C#, you do not need to use this attribute; you should use the this (C# Reference) modifier for the first parameter to create an extension method. The compiler automatically emits ExtensionAttribute for extension methods. For more information, see Extension Methods (C# Programming Guide).
If you are writing a compiler that supports extension methods, your compiler should emit this attribute on each extension method and on each class and assembly that contains one or more extension methods.