Click on Start->All programs->NVIDIA Corporation->>NVIDIA GPU Computing SDK-> CUDA-> Browse CUDA SDK
Then a folder with name ‘C’ will be opened. From that folder open the folder with name ‘common’. In that folder ‘Cuda.Rules’ can be found.
Now open the Folder where you Installed Visual Studio 2008. Normally It is in C → Program Files-> Microsoft Visual Studio 9.0. From the installation folder open VC → VCProjectDefaults. Open this folder and copy the ‘Cuda.Rules’ into it. You have done. Now you can add Cuda Build Rules to the Visual Studio Projects.