Firstly I would have to ask why? Generally the only need to create tables on the fly are for imports of XML or spreadsheet data, or assembling distributed data for report output . Stuff like that, in which case I would call a stored procedure from VB using the usual ADO connection and command objects, in the stored procedure I would use T-SQL to create a temporary table and do the business there.
Can you give more background?
T-SQL for creating a table is
create table #mytemptbl
(
id int,
data varchar(50)
)
The table exists for the life of the connection and is only available to that connection, if you prefix with two gates ##mytemptbl it is available globaly to all connections to the database.
If you are wanting to create a databse schema as part of an install of a VB app you have made then again script the tables and procedures in T-SQL and simple put the script as the CommandText property of an ADO command object connect and execute it against the database.
