Can anyone tell me where can I find step by step tutorials for programming Direct3D with VB.NET except DirectX4VB.com, I''m new at Direct3D so I need a good guide, microsoft''s SDK is not so useful, it''s not so understandable.

You could try the following, which has proved very helpful for me

The guru''s on this site provide excellent help.
The guru''s on http://www.dotnetforums.net the same.
The book .NET Game Programming with DirectX 9.0

Clock the DX9 programs I''ve written on my site, http://www.elpuerco.co.uk

I knew nothing of DX9 prior to December last year and have learned no end since then using the sources mentioned above