There is no \ escape codes in VB so you can't put a line break in a string literal. The only escape character in VB strings is the double quotation marks used to insert a quotation mark in a string.
You can use the VB constant for a Windows type line break:
"Land Location " & vbCrLf & " Roundoff (C)"
For the code to be platform independent, you should use the NewLine property instead:
"Land Location " & Environment.NewLine & " Roundoff (C)"
Whether you should use the platform independent code or not depends on the situation.
If you need it as a single string for some reason, you would have to use a marker for the line break, that you replace when you use the string:
Dim s As String = "Land Location \n Roundoff (C)"
s = Replace(s, "\n", Environment.NewLine)