A VB.Net project can't directly reference a C++ header file. In order to use C++ code from VB.Net, one of the following approaches will need to be used:
Compile the C++ code to a native DLL, which the VB.Net code can then P/Invoke
Compile the C++ code to a native DLL, which is then exposed via COM
Compile the C++ code in a C++/CLI project, which the VB.Net project can reference as another managed project (i.e., via project References)
Additional information can be found here: Invoke Native C++ DLL from .NET Code