I tried to download the KB971090 installer from msdn , and install it manually, I even updated windows installer to 4.5, but didn't help... The solution /** that worked for me :) **/
Windows installer checks in %systemroot%\installer folder for the patches that had been applied to the product it is about to update/patch, it reads these filenames from the registry.
In the %temp% folder a folder VS80sp1-KB971090-X86 is created with 2 log files, I found that msiexec looked for a file ( 24e76.msp ) corresponding to VS 2005 SP1 in %systemroot%\installer but couldn't find it, I searched in the registry for the file wich I found in :
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