First of all, don't type all in capitals! It's harder to read that way.
Secondly, when you want a good answer then you should provide as much information as possible, like any error messages and stuff like that.
Now I'll try and solve your problem.
Certain Tamagotchi can't "connect" to the Internet. The Tamagotchi that can "connect" to the Internet are: Tamagotchi Connexion/Connection versions 3, 4 and 4.5, Chou Jinsei Enjoi Tamagotchi Plus, Ura Jinsei Enjoi Tamagotchi Plus, Family Iroiro Tamagotchi Plus and Tamagotchi School (both versions).
I'm going to assume you have a v4 or v4.5. Here's a step-by-step guide that might help.
1. On your Tamagotchi, go to the IR menu (fifth icon- love heart). Choose "PC" and you will be presented with a password.
2. On the computer, go to
Tamagotchi Town and choose "Enter Tamagotchi Town with your v4 or v4.5 toy." You will then be prompted to enter your username and password. Your username is NOT your Tamagotchi's name, it's the name you inputted in your Tamagotchi before it first hatched. This can be viewed on the seventh screen of the Check Meter. When entering in your password, be sure not to mix up 8s and Bs, or Ds and 0s.
3. Managed to log in correctly? Good. Play games, buy items and do whatever you want. When you are done, click the "Logout" button on the bottom right hand corner of the screen and select "Yes."
4. You will be given a logout password. On your Tamagotchi, press the middle button to enter the Logout password input screen and input the logout password. Again be careful not to mix up 8s and Bs or Ds and 0s. Any Gotchi Points you've earned on Tamagotchi Town will automatically be received.
5. You will then be presented item passwords on Tamatown. On your Tamagotchi go to the Activities icon (fourth icon- baseball and bat) and choose "Password." Enter in one of the item passwords.
EDIT: It's good that you solved your problem