Math.round in asp.net return 76854.05 instead of 76854.06 ? how to solve this

This is actually very interesting, since normally, the round to nearest will round 74675.055 to 74675.06, but in this case it goes the other way...
I broke the calculation into steps and printed the result at each step:

double foo = 1493501.1;
Console.WriteLine(foo.ToString("R"));
foo *= 5;
Console.WriteLine(foo.ToString("R"));
foo /= 100;
Console.WriteLine(foo.ToString("R"));
foo *= 100;
Console.WriteLine(foo.ToString("R"));
foo /= 100;
Console.WriteLine(foo.ToString("R"));
foo = Math.Round(foo, 2);
Console.WriteLine(foo.ToString("R"));

I used the "R" round-trip format to get the most information from the output.
The result was:

1493501.1
7467505.5
74675.055
7467505.4999999991
74675.055
74675.05

After the foo *= 100; step you can see that the value is slightly less than 7467505.5, so I believe that it remains ever so slightly below the value displayed (not enough to change what is displayed, but enough to change what is calculated by Math.Round).
Converting from double to decimal gives exactly the result you expect.

First of all, there are different rounding rules related to so called tie-breaking. Here is the overview and some considerations one need to put in evaluation of them:
http://en.wikipedia.org/wiki/Rounding#Tie-breaking[^].

So, I am not sure that your preference you present to us as something granted actually makes sense.

Another problem with your approach is this: the whole idea of explicitly rounding any calculation might be wrong. It's very likely that in fact you don't need any rounding, but you need to present some numbers in a rounded way on screen or some string. Surprisingly, such presentation, being based on rounding, is isolated from the rounding and is reduced to number formatting:
http://msdn.microsoft.com/en-us/library/system.double.tostring%28v=vs.110%29.aspx[^],
http://msdn.microsoft.com/en-us/library/kfsatb94%28v=vs.110%29.aspx[^],
http://msdn.microsoft.com/en-us/library/dwhawy9k(v=vs.110).aspx[^],
http://msdn.microsoft.com/en-us/library/0c899ak8(v=vs.110).aspx[^].

Real explicit rounding should be used rarely, in some very special cases, like custom random number generators. It's actually a good idea to refrain from rounding and opt for formatting only. This way, you avoid the risk of rounding off some intermediate results of calculations, which can lead to unacceptable precision loss in final results, or, in some case, even in accumulation of errors. The Wikipedia article I referenced first can give you some idea on why it may happen.

—SA