Add in the system Path:
C:\opencv\build\x86\vc10\bin;
Project->Project Property->Configuration Properties->VC++Directories ->Include Directories:
C:\opencv\build\include\opencv
C:\opencv\build\include\opencv2
C:\opencv\build\include
Project->Project Property->Configuration Properties->VC++Directories ->Library Directories:
C:\opencv\build\x86\vc10\lib
C:\opencv\build\x86\vc10\staticlib
Project->Project Property->Configuration Properties->Linker->Input:
opencv_ts300d.lib
opencv_world300d.lib
opencv_ts300.lib
opencv_world300.lib
OpenCV 3.0 VS2010 Configuration
原文：http://www.cnblogs.com/grandyang/p/4446161.html