Hi, I want to find a running example of SOAP for
sending and receiving messages.
There are two methods 
High Level and Low Level. 
I want a high level example.
MSDN has an example of high level of using SOAP wih VB Only.

The following article on www.codeproject.com answers your question:

http://www.codeproject.com/soap/calc_eg.asp

The author discovered the same situation as you did: a new Microsoft
technology with VB-only sample code. He set out to translate it to
C++ (using MFC) and he was successful. The sample code is available
for download at the page above. (The author did in fact use the
high-level SOAP API, as requested.)