Dear Thierry,
Thank you very much. Ya it worked after waiting for so long time. But i am bit confused with the result! as my data set have 12m interval 
both x and y direction but the result confused me. Please have a look at:

A<-read.table(file.choose(new=FALSE), sep = "",skip=8,header=FALSE) 
names(A) <- c("x", "y", "B1", "B2", "B3","B4") 
coordinates(A) = ~x+y
multi.B1<-variogram(B1~1,A,cutoff=900,width=900/75)

      np      dist    gamma dir.hor dir.ver   id
1   25787  12.00000 0.752162       0       0 var1
2   51121  20.47311 1.221768       0       0 var1
3  101128  30.88327 1.619131       0       0 var1
4  124887  42.06986 1.928595       0       0 var1
5  197097  54.62838 2.156677       0       0 var1
6  194568  66.41369 2.379286       0       0 var1
7  216263  77.36992 2.565400       0       0 var1
8  284640  89.03116 2.741651       0       0 var1
9  327546 101.47472 2.909422       0       0 var1
10 368941 114.30173 3.102598       0       0 var1
11 341444 125.90697 3.253646       0       0 var1
12 359740 136.83802 3.394513       0       0 var1
13 487704 149.17028 3.547925       0       0 var1
14 458986 161.65795 3.696460       0       0 var1
15 516979 174.05841 3.830030       0       0 var1
16 467654 185.61197 3.950553       0       0 var1
17 545094 197.36628 4.045188       0       0 var1
18 558151 209.10140 4.144645       0       0 var1
19 611329 221.31701 4.238536       0       0 var1
20 642082 233.83439 4.299180       0       0 var1
21 573995 245.37414 4.381711       0       0 var1
22 701980 257.43136 4.440050       0       0 var1
23 653177 269.39860 4.498575       0       0 var1
24 662858 280.96648 4.559449       0       0 var1
25 782710 293.37249 4.598319       0       0 var1
26 734099 305.80475 4.661076       0       0 var1
27 758545 317.89705 4.690370       0       0 var1
28 729424 329.53809 4.722301       0       0 var1
29 770677 341.29301 4.756048       0       0 var1
30 827171 353.40681 4.788053       0       0 var1
31 763681 365.17740 4.804809       0       0 var1
32 867556 377.27490 4.818092       0       0 var1
33 820790 389.36902 4.814221       0       0 var1
34 871135 401.55838 4.845699       0       0 var1
35 903690 413.89995 4.859944       0       0 var1
36 780131 425.58438 4.834652       0       0 var1
37 919673 437.36106 4.859374       0       0 var1
38 829077 449.15611 4.845376       0       0 var1
39 976579 461.47362 4.880976       0       0 var1
40 900637 473.87543 4.870087       0       0 var1
41 842986 485.48995 4.822779       0       0 var1
42 925059 497.16533 4.895648       0       0 var1
43 908832 509.18633 4.881247       0       0 var1
44 971939 521.48452 4.918811       0       0 var1
45 940171 533.83055 4.917633       0       0 var1
46 857978 545.52671 4.913350       0       0 var1
47 943524 557.14822 4.978700       0       0 var1
48 913367 569.09736 4.968081       0       0 var1
49 955569 581.16264 5.043027       0       0 var1
50 960817 593.48802 5.009046       0       0 var1
51 964084 605.91731 5.060457       0       0 var1
52 932778 618.01381 5.088448       0       0 var1
53 880180 629.75509 5.102924       0       0 var1
54 927433 641.40924 5.187843       0       0 var1
55 897814 653.25838 5.199555       0       0 var1
56 973271 665.47394 5.268680       0       0 var1
57 890084 677.51149 5.294351       0       0 var1
58 931011 689.55286 5.339998       0       0 var1
59 880246 701.38867 5.416068       0       0 var1
60 909203 713.31847 5.483117       0       0 var1
61 925180 725.53913 5.556788       0       0 var1
62 876367 737.58148 5.599851       0       0 var1
63 882073 749.57082 5.691683       0       0 var1
64 878718 761.49972 5.766823       0       0 var1
65 900326 773.79158 5.831150       0       0 var1
66 835105 785.79296 5.926944       0       0 var1
67 815700 797.36346 5.973193       0       0 var1
68 858417 809.34981 6.075622       0       0 var1
69 859636 821.53264 6.129619       0       0 var1
70 799218 833.61832 6.208720       0       0 var1
71 807196 845.36268 6.312469       0       0 var1
72 765225 857.04963 6.377530       0       0 var1
73 848304 869.31087 6.498376       0       0 var1
74 783936 881.65223 6.554314       0       0 var1
75 774678 893.82201 6.650763       0       0 var1

The "dist" column confused me. The increment is not 12m! as my data set is 12m grid so how it come? As in the command for "variogram" 
i didn't put any tolerance for angular and linear(distance)so that why i am confused!
I hope you will provide me insight of the computational procedure of "variogram" function. Actually i want to compare the result of R 
with gslib90 ( A program for variogram calculation)
Thanking you
Pujan 

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