Dim conn As SqlCeConnection = Nothing

Try
    File.Delete("Test.sdf")

    Dim engine As New SqlCeEngine("Data Source = Test.sdf")
    engine.CreateDatabase()

    conn = New SqlCeConnection("Data Source = Test.sdf")
    conn.Open()

    Dim cmd As SqlCeCommand = conn.CreateCommand()
    cmd.CommandText = "CREATE TABLE myTable (col1 INT, col2 MONEY, col3 NVARCHAR(200))"
    cmd.ExecuteNonQuery()

    cmd.CommandText = "SELECT * FROM myTable"

    Dim rs As SqlCeResultSet = cmd.ExecuteResultSet(ResultSetOptions.Updatable Or ResultSetOptions.Scrollable)

    Dim rec As SqlCeUpdatableRecord = rs.CreateRecord()

    rec.SetInt32(0, 34)
    rec.SetDecimal(1, System.Convert.ToDecimal(44.66))
    rec.SetString(2, "Sample text")

    rs.Insert(rec)
Catch e As Exception
    MessageBox.Show(e.Message)
Finally
    conn.Close()
End Try

SqlCeConnection conn = null;

try
{
    File.Delete("Test.sdf");

    SqlCeEngine engine = new SqlCeEngine("Data Source = Test.sdf");
    engine.CreateDatabase();

    conn = new SqlCeConnection("Data Source = Test.sdf");
    conn.Open();

    SqlCeCommand cmd = conn.CreateCommand();
    cmd.CommandText = "CREATE TABLE myTable (col1 INT, col2 MONEY, col3 NVARCHAR(200))";
    cmd.ExecuteNonQuery();

    cmd.CommandText = "SELECT * FROM myTable";

    SqlCeResultSet rs = cmd.ExecuteResultSet(ResultSetOptions.Updatable | 
        ResultSetOptions.Scrollable);

    SqlCeUpdatableRecord rec = rs.CreateRecord();

    rec.SetInt32(0, 34);
    rec.SetDecimal(1, (decimal)44.66);
    rec.SetString(2, "Sample text");

    rs.Insert(rec);
}
catch (Exception e)
{
    MessageBox.Show(e.Message);
}
finally
{
    conn.Close();
}