Andria,Lance is correct, but technically, if you wanted to create a business object that you wanted to use as a base class for another business object, you certainly could. All you would have to do is change the Inherits line from BusinessLayer to your business object that implements the code.
Thinking back to the other post, if you wanted to create a business object factory, you could create a generic factory method that would return a new instance of the business object you wanted to create. So, if the business object implements an interface that contains a property holding the SQL statement you wanted to execute, (let's call it SqlToExecute) then you can create a method like this:
Public
Shared Function CreateNewFilledBO(Of T As {BusinessLayer, New})() As T'-- Establish locals
Dim loReturn As T'-- Create the new business object
loReturn = New T()'-- Fill the business object
loReturn.FillDataTable(CType(loReturn, MyInterface).SqlToExecute)'-- Return the business object
Return loReturnEnd FunctionSome of this might be pretty advanced, and there's a great deal of information on creating and using generic methods here: http://msdn2.microsoft.com/en-us/library/w256ka79(VS.80).aspx