When creating a new Windows Service project with VB.NET, the template that is used overrides and overloads the Dispose method from the base class.However, this implementation does not pass FxCop analysis because if an exception occurs in the code before the call to MyBase.Dispose(disposing), then the base class' resources will not be disposed of correctly.Also see http://forums.microsoft.com/msdn/ShowPost.aspx?PostID=84736