Dim direction As Boolean
'Если его значение -- True, тогда перевод из русского в транслит, и наоборот

  Private Function Translate(ByVal strFullString As String, ByVal direction As Boolean) As String
    Dim i As Integer
    Dim bRussian(35) As String
    Dim bTrans(35) As String
    Dim lTrans() As String = {"j", "c", "u", "k", "e", "n", "g", "sh", "sh", "z", "h", "'", "f", "y", "v", "a", "p", "r", "o", "l", "d", "zh", "e", "ja", "ch", "s", "m", "i", "t", "'", "b", "ju", "йа", "йу", "зх", "цх"}
    Dim lRussian() As String = {"й", "ц", "у", "к", "е", "н", "г", "ш", "щ", "з", "х", "ь", "ф", "ы", "в", "а", "п", "р", "о", "л", "д", "ж", "э", "я", "ч", "с", "м", "и", "т", "ь", "б", "ю", "я", "ю", "ж", "ч"}
    If direction = True Then
      For i = 0 To 35
        bRussian.SetValue(lRussian(i).ToUpper.ToString, i)
        bTrans.SetValue(lTrans(i).ToUpper.ToString, i)
        strFullString = strFullString.Replace(lRussian(i).ToString, lTrans(i).ToString)
        strFullString = strFullString.Replace(bRussian(i).ToString, bTrans(i).ToString)
      Next
    Else
      For i = 0 To 35
        bRussian.SetValue(lRussian(i).ToUpper.ToString, i)
        bTrans.SetValue(lTrans(i).ToUpper.ToString, i)
        strFullString = strFullString.Replace(lTrans(i).ToString, lRussian(i).ToString)
        strFullString = strFullString.Replace(bTrans(i).ToString, bRussian(i).ToString)
      Next
    End If
    Return strFullString
  End Function