This .NET class wraps the AcDbAttribute ObjectARX class. 

The Attribute class represents the ATTRIB entity within AutoCAD. ATTRIB entities are associated with INSERT entities (BlockReference objects).

Autodesk.AutoCAD.DatabaseServices.DBObject
    Autodesk.AutoCAD.DatabaseServices.Entity
        Autodesk.AutoCAD.DatabaseServices.DBText
            Autodesk.AutoCAD.DatabaseServices.AttributeReference

Public Class AttributeReference
Inherits DBText

public class AttributeReference : DBText;

To set all the non-AttributeReference-specific properties such as position, text string, text height, text rotation, and others, for the attribute, use the methods inherited from Text.

DBObject, Entity, BlockReference, AttributeDefinition