You can slove this problem.
Go to this web page
Download latest version, and unzip.
Open the makefile.sin as Visual studio, the makefile.sin is located in the "build\vsproject". And Compile.
Then you can get tbb.dll file in the release folder.
This is my compiled tbb.dll file.
My environment is Visual Studio 2008, openCv 2.3, Window 7.