connect SQL Server database through wireless in PC by using VB .net

You can either hook a wifi card onto the device (in a wifi enabled area), or use a GPRS card. The GPRS turns your pocket pc into a cell phone, then you call your cell carriers internet service, or another carrier, and you get to the net. Then in your code all you need to do is access the sql server through a sqlclient as if you were on a machine not in your network. Of course the sql server would have to have the SQL port open, and you need to authenticate. It would be exactly the same as if you wanted you buddy across town to access the sql server from his PC.