Mine

Protected Sub Submit_ServerClick(ByVal sender As Object, ByVal e As System.EventArgs) Handles Submit.ServerClick
        Dim fromSelectedIndex As Integer = fromSelect.SelectedIndex
        Dim toSelectedIndex As Integer = toSelect.SelectedIndex

        Dim Fcentimeter As Decimal
        Dim Ffeet As Decimal
        Dim Fkilometer As Decimal
        Dim Finch As Decimal

        Dim Tcentimeter As Decimal
        Dim Tkilometer As Decimal
        Dim Tinch As Decimal
        Dim Tfeet As Decimal

        Dim amount As Decimal = CDec(valueTextBox.Value)

        'Converts all values to inches
        If fromSelectedIndex > -1 Then
            Dim fromSelectedItem As String = fromSelect.Items(fromSelectedIndex).ToString
            If fromSelectedItem = "Centimeter" Then
                Fcentimeter = amount * 0.3937
            ElseIf fromSelectedItem = "Feet" Then
                Ffeet = amount * 12
            ElseIf fromSelectedItem = "Kilometer" Then
                Fkilometer = amount * 39370.078740157
            ElseIf fromSelectedItem = "Inch" Then
                Finch = amount * 1
            End If
        End If

        If toSelectedIndex > -1 Then
            Dim toSelectedItem As String = toSelect.Items(toSelectedIndex).ToString
            Dim fromSelectedItem As String = fromSelect.Items(fromSelectedIndex).ToString
            If toSelectedItem = "Centimeter" Then
                Tcentimeter = Fcentimeter / 0.3937
                ResultDIV.InnerHtml = valueTextBox.Value & " " & fromSelectedItem & " = " & _
                                        Tcentimeter & " " & "Centimeters"
            ElseIf toSelectedItem = "Feet" Then
                Tfeet = Ffeet / 12
                ResultDIV.InnerHtml = valueTextBox.Value & " " & fromSelectedItem & " = " & _
                                        Tfeet & " " & "Feet"
            ElseIf toSelectedItem = "Kilometer" Then
                Tkilometer = Fkilometer * 0.0000254
                ResultDIV.InnerHtml = valueTextBox.Value & " " & fromSelectedItem & " = " & _
                                        Tkilometer & " " & "Kilometers"
            ElseIf toSelectedItem = "Inch" Then
                Tinch = Finch * 12
                ResultDIV.InnerHtml = valueTextBox.Value & " " & fromSelectedItem & " = " & _
                                        Tinch & " " & "Inchs"
            End If
        End If
        CopyDIV.InnerHtml = WebConfigurationManager.AppSettings("Author")
    End Sub