Is this possible to establish connection with sql 2008 R2?

Dear Experts,

I am trying to create connection between Sql 2008 R2 and Visual Studio 2010
(I have installed Sql first).
Is it essential to work with windows 2007?
I have to format my computer because of this, would you please help me.

There is no dependecies between SQL, Visual Studio, or Windows 7.

After you reformat your computer, install the OS, install SQL, then Visual Studio. Within the Visual Studio IDE, develop your code and create the SQL connections.