Can you tell me how i pass parameter or values to crystal report
from Visual Basic.Net

The method for passing the parameters depends on the method you are using to create your dataset.
If you will be creating parameter fields in your report, will the parameters be supplied by a user at runtime or will they be filled by the program?
If you are using a stored procedure that requires parameters, those can be passed to the stored procedure in your code.
Can you be more specific about what you are trying to accomplish?