In short words I am looking for a .NET translation of JFugue.
Update
I realize that there is no real .NET alternative for JFugue, the posts bellow are always great as a guideline for one who wants to develop it by his own.
Thanks for all of you.
Note: I want to emphsize that my search is on the transcription part, not the playing part, in other words, I am looking for a .NET engine that has MIDI-mapping classes etc.
NAudio seems to be the hottest alternative so far.