There is not .ToList() method available with a direct conversion.

Code:
///VB Code

lds.Fields = fs.FieldAliases.Keys.ToList

lds.Values = New List(Of List(Of Object))
For i As Integer = 0 To fs.Features.Count - 1
   lds.Values.Add(fs.Features.Item(i).Attributes.Values.ToList)
Next
/////
This is what I am trying…not working.

Code:
///C# Conversion

foreach (string xyz in fs.FieldAliases.Keys)
 {
  lds.Fields.Add(xyz); 
 } 

lds.Values = new List<List<Object>>();
List<object> lstValues = new List<object>();
        
lstValues = new List<Object>();
     for (int i = 0; (i
                 <= (fs.Features.Count - 1)); i++)
      {
          foreach (object o in fs.Features)
          {
            lstValues.Add(o);
          }
          lds.Values.Add(lstValues);
       }

Keith