The design time functionality of the report viewer (the report design surface and design time components for the windows form) are not available for VB express. But you can use the report viewer runtime in your application. An alternative for designing the reports is to use the SQL Express edition or to install Visual Web Developer Express.
The latest version of the report viewer runtime for VS 2008 is available here -
http://www.microsoft.com/downloads/details.aspx?familyid=6aaa74bd-a46e-4478-b4e1-2063d18d2d42
