plesae refer to the excellent tutorial at:

http://www.inkthemes.com/how-to-create-a-po-file-of-your-themes-i-e-translation-of-wordpress-theme-in-multiple-languages/02/

http://betterwp.net/wordpress-tips/create-pot-file-using-poedit/

translation file naming samples:

vtprd-en_EN.po
vtprd-en_EN.mo

vtprd-fr_FR.po
vtprd-fr_FR.mo