Private Sub dataGridView1_DefaultValuesNeeded(ByVal sender As Object, _
    ByVal e As System.Windows.Forms.DataGridViewRowEventArgs) _
    Handles dataGridView1.DefaultValuesNeeded

    With e.Row
        .Cells("Region").Value = "WA"
        .Cells("City").Value = "Redmond"
        .Cells("PostalCode").Value = "98052-6399"
        .Cells("Region").Value = "NA"
        .Cells("Country").Value = "USA"
        .Cells("CustomerID").Value = NewCustomerId()
    End With

End Sub

private void dataGridView1_DefaultValuesNeeded(object sender,
    System.Windows.Forms.DataGridViewRowEventArgs e)
{
    e.Row.Cells["Region"].Value = "WA";
    e.Row.Cells["City"].Value = "Redmond";
    e.Row.Cells["PostalCode"].Value = "98052-6399";
    e.Row.Cells["Region"].Value = "NA";
    e.Row.Cells["Country"].Value = "USA";
    e.Row.Cells["CustomerID"].Value = NewCustomerId();
}