Application development process traditionally includes compilation, which is usually done before deploying the application to end user. Microsoft's .NET Framework and sun micro system's Java Hotspot virtual machine are latest achievements in platforms independent of underlying system. .NET framework provides the interoperability. .NET and Java both the languages are machine independent. Both the platforms provide runtime environment. In both the languages the intermediate code is translated into machine specific code at run time and then executed. This approach opens opportunities for runtime optimizations and manages code execution.