First of all, to develop a Crystal Report, you need to have Crystal Reports software installed, Visual Basic is not a report development tool, you will have to develop a report file(.rpt) using Crystal Reports software and can view it in Visual Basic using Report Viewer control(Crystal OCX).
You can find lot of tutorials for basic to advanced concepts in the below link,
Crystal Reports Tutorials
Crystal Reports Simple Tutorial- step by step
To find a sample code on how to use Crystal OCX to execute Crystal Report in Visual Basic, check the below link,
Microsoft Visual Basic Application using the Crystal OCX
hope it helps!