what is the best and most simple database to use with a DataSet on a Form with Visual Basic, And How can I create it?
I expect about 50000 to 100000 Entries in the DB
You'd give SQLite a try. I assume you are asking for a local database solution.
SQLite is a software library that implements a self-contained, serverless, zero-configuration, transactional SQL database engine. SQLite is the most widely deployed SQL database engine in the world. The source code for SQLite is in the public domain.
For your database development you may use the Mozilla Firefox Plug-In SQLite Manager.
Some further links and related information: