From the "is this really news?" department...

From looking at the currently available versions of 2010, there is no direct upgrade path from VB6 to VS2010. Anyone still using VB6 and wishing to upgrade to VS2010 has two options:  Use the upgrade tool from an earlier version of VS (like 2005 or 2008) and then run the upgrade in VS2010 to get the rest of the way... or rewrite your code.

I'll leave it as an exercise to the reader which is the better option.

I'd like to take a moment to point out the obvious:

A) If you're still using VB6 at this point, you probably don't care about VS2010 compatibility.

B) Running your code through 2 upgrade wizards isn't going to result in anything resembling best practices.

C) Bemoaning the lack of support in 2010 for a 12 year old version of an extinct programming language helps nobody.

This public service announcement is brought to you by the letter C. Thank you.