When I woke up this morning I had a vb webservice that was convinced it needed an app.manifest file.  When I attempted to build the project I would receive

Error    120    Error embedding Win32 manifest: Manifest File 'c:\Development\\My Project\app.manifest' cannot be found.    ProjectName.

After my Google searches turned up no love, I performed an indepth inspection of the ProjectName.vbproj file.  Some how an ApplicationManifest node was added to the PropertyGroup node.  After removing the <ApplicationManifest>My Project\app.manifest</ApplicationManifest> node I was once again able to build my web service project.