This guide is intended to help you “translate” VBScript scripts to Windows PowerShell scripts. However, this is not designed to be a word-for-word translation guide; for better or worse, things don’t quite work that way. Instead, consider this a reference as you begin writing Windows PowerShell scripts. After all, sooner or later you’re bound to run into a situation where you find yourself thinking, "OK, I need to use a Select Case statement here. I know how to do that in VBScript, but how do I do that in Windows PowerShell?” That’s where this guide can come in handy; it takes all the VBScript functions, statements, and operators and shows you, as much as possible, a Windows PowerShell equivalent.
Source : Microsoft.com/technet/scriptcenter