[AggregateFunction(Description = "Concatenation aggregate. Output: (value1, value2, ...)", Name = "Concatenate")]
class ConcatenateAggregate : IAggregateFunction
{
    string result;

    public void Accumulate(object[] values)
    {
        // The aggregate function expects one parameter
        object value = values[0];

        // null values are not aggregated
        if (null == value)
        {
            return;
        }

        // The actual accumulation
        if (this.result.Length > 0)
        {
            result += ", ";
        }
        this.result += value.ToString();
    }

    public object GetValue()
    {
        return string.Format("({0})", this.result);
    }

    public void Init()
    {
        // Add aggregate function initialization code here if needed
        this.result = string.Empty;
    }

    public void Merge(IAggregateFunction aggregateFunction)
    {
        ConcatenateAggregate aggregate = (ConcatenateAggregate)aggregateFunction;

        if (aggregate.result.Length > 0)
        {
            if (this.result.Length > 0)
            {
                result += ", ";
            }
            this.result += aggregate.result;
        }
    }
}

<AggregateFunction(Description:="Concatenation aggregate. Output: (value1, value2, ...)", Name:="Concatenate")> _
Class ConcatenateAggregate
    Implements IAggregateFunction
    Private result As String

    Public Sub Accumulate(ByVal values As Object()) Implements IAggregateFunction.Accumulate
        ' The aggregate function expects one parameter
        Dim value As Object = values(0)

        ' null values are not aggregated
        If value Is Nothing Then
            Return
        End If

        ' The actual accumulation
        If Me.result.Length > 0 Then
            result += ", "
        End If
        Me.result += value.ToString()
    End Sub

    Public Function GetValue() As Object Implements IAggregateFunction.GetValue
        Return String.Format("({0})", Me.result)
    End Function

    Public Sub Init() Implements IAggregateFunction.Init
        ' Add aggregate function initialization code here if needed
        Me.result = String.Empty
    End Sub

    Public Sub Merge(ByVal aggregateFunction As IAggregateFunction) Implements IAggregateFunction.Merge
        Dim aggregate As ConcatenateAggregate = DirectCast(aggregateFunction, ConcatenateAggregate)

        If aggregate.result.Length > 0 Then
            If Me.result.Length > 0 Then
                result += ", "
            End If
            Me.result += aggregate.result
        End If
    End Sub
End Class