It depends on how you view the terminology - which depends on whether you're talking about C# or the CLI spec. For example, in the CLI spec (ECMA-355) sections 8.9.8 and 8.9.10 state:
Value types do not inherit, although
the associated boxed type is an object
type and hence inherits from other
types.
and
In their unboxed form value types do
not inherit from any type. Boxed value
types shall inherit directly from
System.ValueType
unless they are
enumerations, in which case, they
shall inherit from System.Enum
. Boxed
value types shall be sealed.
So from the CLI's point of view, the answer to the question is no.
However, let's look at the C# spec - and as we're in an ECMA-like mood, let's go for that version (which is currently stuck at C# 2). Section 11.1.1 states:
All value types implicitly inherit
from the class System.ValueType
,
which, in turn, inherits from class
object
.
So from the C# specification's point of view, the answer is yes.
One could argue that you tagged your question ".net" so we should use the CLI definition; if you'd tagged it "c#" we should have used the C# definition. See how arbitrary it is? :)
All of this spec-diving isn't to much practical purpose though. The answer depends on the intricacies of definitions. It's more sensible to construct some interesting situation where it matters... so what do you want to do? If you can present some code, we can answer questions about what will happen - and that's more important than definitions.
(Yes, this is unusual for me - in general, terminology matters a lot to me. In some cases, however, the subtleties are more of a curse than a blessing.)
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