.RESOURCES File Extension
Visual Studio Resource File
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What is a RESOURCES file?
File created by Visual Studio, a software development application created by Microsoft; may contain both strings and objects, but objects must be serializable; used for bundling and persisting application assets so they can be accessed in a standard way in Visual Studio programs.
RESOURCES files can be accessed using the .NET Framework's System.Resource namespace. For example, the ResourceWriter class can be used to write resources into RESOURCES files.
NOTE: RESOURCES files are similar to .RESX files. However, only resources within RESOURCES files should be embedded into a runtime executable or compiled into a satellite assembly.