Once you have created your VB program, you need a way to distribute it to your users. You could create your own setup program, or purchase a third party program to do it for you. However, the first would be very time consuming, and the second would be very expensive.
An alternative option is the Package & Deployment wizard that is bundled with Visual Basic. It allows you to create a setup program for your application in a few minutes. It is not amazingly flexible, but is fine for most basic applications. This tutorial will show you how to use it.