GOTO redirects in VB.NET

Finally getting into VB.net and tried converting an existing vb6 app. Going through the upgrade report, one thing sticks out...GOTO <label>. The code would read something like this:

<some vb6 code>

ON ERROR GOTO FixErr

<some vb6 code>

ResumeFromErr:
<some vb6 code>

FixErr:
if <some vb6 code> then
GOTO ExitSub
else
GOTO ResumeFromErr
end if

ExitSub:
<some vb6 code>
Exit Sub

In the error report, it shows that the lables shown above are not declared? I can substitute line numbers and it will work. The help file doesn't help. Can anyone point me in the right direction?
Thanks
Paul

I'd get rid of all the GOTOs and replace with Try...Catch...Finally blocks. GOTO's have been considered "bad" for a long time! (Although that was the only way to handle errors in VB until now).