I'd suggest you find some OpenGL tutorials. When you read them and look at Tao, you'll find that Tao's functions are quite similar to those of 'normal' OpenGL.

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Download Tao svn snapshot build
Experimental Tao rpms (OpenSUSE Build Service)

Where I can find a manual for OpenGL for Visual Basic.NET?

I have been using opengl/visual basic and have yet to find any sort of manual. a few examples of vb/ogl here and there is about all there is.

I have an example program that uses tao/opengl and VB.net I can send you. It draws to a picturebox on a form (no simpleopenglcontrol or glut).

Here is a Screenshot of it.