The advantage of a Visual Web Part is that you can use a visual designer to create the markup whereas WebPart requires you to perform all the rendering in code. As a result, you don't need to understand as much about the rendering lifecycle and it is theoretically easier. The Visual Web Part item template that comes with VS2010 consists of a Web Part that wraps a user control.
Click the link below to view sample visual webpart program deploy's in sharepoint 2010
