Overriding in VB.NET refers to the ability to provide a new implementation for a method in a derived class that is already defined in a base class. This allows the derived class to customize or extend the behavior of the method without changing the original implementation in the base class. To override a method in VB.NET, the method in the base class must be declared with the `Overridable` keyword, and the method in the derived class must be declared with the `Overrides` keyword.