Structure Package
    Public Company As String
    Public Weight As Double
    Public TrackingNumber As Long
End Structure

Sub ILookupExample()
    ' Create a list of Packages to put into an ILookup data structure.
    Dim packages As New System.Collections.Generic.List(Of Package)(New Package() _
        {New Package With {.Company = "Coho Vineyard", .Weight = 25.2, .TrackingNumber = 89453312L}, _
          New Package With {.Company = "Lucerne Publishing", .Weight = 18.7, .TrackingNumber = 89112755L}, _
          New Package With {.Company = "Wingtip Toys", .Weight = 6.0, .TrackingNumber = 299456122L}, _
          New Package With {.Company = "Contoso Pharmaceuticals", .Weight = 9.3, .TrackingNumber = 670053128L}, _
          New Package With {.Company = "Wide World Importers", .Weight = 33.8, .TrackingNumber = 4665518773L}})

    ' Create a ILookup to organize the packages. Use the first character of Company as the key value.
    ' Select Company appended to TrackingNumber for each element value.
    Dim packageLookup As ILookup(Of Char, String) = _
        packages.ToLookup(Function(p) Convert.ToChar(p.Company.Substring(0, 1)), _
                          Function(p) p.Company & " " & p.TrackingNumber)

    Dim output As New System.Text.StringBuilder
    ' Iterate through each group in the Lookup and output the contents.
    For Each packageGroup In packageLookup
        ' Print the key value.
        output.AppendLine(packageGroup.Key)
        ' Iterate through each value in the group and output it.
        For Each str As String In packageGroup
            output.AppendLine(String.Format("    {0}", str))
        Next
    Next

    ' Display the output.
    MsgBox(output.ToString())

    ' This code produces the following output:
    '
    ' C
    '     Coho Vineyard 89453312
    '     Contoso Pharmaceuticals 670053128
    ' L
    '     Lucerne Publishing 89112755
    ' W
    '     Wingtip Toys 299456122
    '     Wide World Importers 4665518773
End Sub