Controlar el boton X

[astrow25]

He hecho esto

Private Sub cmdSalir_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles cmdSalir.Click, mnuClose.Click
Me.Close()
End Sub

Private Sub frmPrincipal_FormClosing(ByVal sender As Object, ByVal e As System.Windows.Forms.FormClosingEventArgs) Handles Me.FormClosing
If MsgBox("¿Desea salir?", MsgBoxStyle.YesNo + MsgBoxStyle.Question, "Salir") = Windows.Forms.DialogResult.Yes Then
' con esta línea evitamos que se cierre el formulario
e.Cancel = True
Else
me.Close
Application.Exit()
End If
End Sub

Pero no funciona