If you're just concerned with the dialing part, there are several APIs available to do this (ordered approximately by complexity
Webdialer - http://developer.cisco.com/web/webdialer/home
IP Phone Services (Dial:xxx URI) - http://developer.cisco.com/web/ipps/home
TAPI/JTAPI - http://developer.cisco.com/web/tapi/home or http://developer.cisco.com/web/jtapi/home
Webdialer has SOAP-based API, which should be quite suitable for VB.net development.