INSERT INTO.. A Stored Procedure!

I have created a stored procedure which simply inserts two records into a table. Here is my stored procedure:-
//BEGIN
ALTER PROCEDURE [dbo].[pendingcol]
@cuser varchar(100)
AS
Declare @sqls nvarchar(1000)

SELECT @sqls = 'INSERT INTO' + @cuser + '(UserName, Pending) VALUES ("recordone", "recordtwo")'

EXECUTE sp_executesql @sqls

RETURN
//END

This is the code i am using to call my stored procedure using VB.NET:-
//BEGIN
'variables
Dim user As String
user = Profile.UserName

'connection settings
Dim cs As String
cs = "Data Source=.SQLEXPRESS;AttachDbFilename=|DataDirectory|friends.mdf;Integrated Security=True;User Instance=True"
Dim scn As New SqlConnection(cs)

'parameters
Dim cmd As New SqlCommand("pendingcol", scn)
cmd.CommandType = CommandType.StoredProcedure
cmd.Parameters.Add("@cuser", SqlDbType.VarChar, 1000)
cmd.Parameters("@cuser").Value = user

'execute
scn.Open()

cmd.ExecuteNonQuery()

scn.Close()
//END

Now when i execute this code i get an error point to cmd.ExecuteNonQuery() that says
" The name "recordone" is not permitted in this context. Valid expressions are constants, constant expressions, and (in some contexts) variables. Column names are not permitted. "

As far as i can see theres nothing wrong with the VB code, im guessing that the problem lies somewhere in my stored proc!

Can anyone please enlighten me on where i may be going wrong?
Cheers