I'm a 43 year old programmer, and I love programming. My problem is that my strongest expertise is Lotus Notes / Domino development and administration, which is loosing market share faster than the Titanic lost passengers. So now for my work I'm learning to master the Microsoft suite. But the reality is, best practices, techniques, understanding of the business needs, workflow, and design all transcend the languages you write in.
In other words, I'm only re-learning teeny tiny bit
If you were ever excellent at those things, it will take little time for it to click again. If you weren't, then you probably don't love it, and if you don't love it you will never be able to compete with outsourced guys who also don't love it, but will work for peanuts.
So .. If you do you love it, practice and play with object oriented programming techniques, update your understanding of the available tools, AND start with Visual Basic .NET since it's closest to what you are already familiar with. Anything you learn in VB.net will easily translate to any of the other .net languages when the need arises.
Again though, if you don't love it, it's never too late to find your passion, try something else.