How to create VBE(encrypted vbs) from VBS

You have to download the script encoder from the following site

http://www.microsoft.com/downloads/details.aspx?FamilyId=E7877F67-C447-4873-B1B0-21F0626A6329&displaylang=en

The Script Encoder is invoked on the MS-DOS command line or in the Run dialog box as follows:
SRCENC [switches] inputfile outputfile

example:
screnc test.html encode.html

Just add

<script language="VBScript.Encode"> or
<script language="JScript.Encode">

You are ready to encode the VBScript of Javascript

For more reference and details check the below sites

Using Script Encoder
http://msdn2.microsoft.com/en-us/library/cbfz3598(VS.85).aspx

Script Encoder Syntax
http://msdn2.microsoft.com/en-us/library/xw61tsx7(VS.85).aspx

Script Encoding Sample
http://msdn2.microsoft.com/en-us/library/fb2xe77x(VS.85).aspx

Extra: You can also encode ASP in this method