.Net framework is an environment provided on top of the OS which looks into
1. Memory management
2. Thread management
1. Language independence
2. Platform independence
It is defined by Microsoft as 'an environment for building, deploying and running web services and other applications. It consists of three main parts -- CLR, framework classes and ASP.Net'
.Net facilitates integration of code written for desktop applications with code written for web applications. It also facilitates creation of assemblies from code files written in different .net languages. It provides a common type system (CTS) for bringing data types of all languages on a common platform.