Raise the presser foot on your machine by lifting the presser foot lifter, located above the right side of the needle bar. Turn the balance wheel, which is the round wheel located on the top right side of your VX 540, toward you until the thread take-up lever, which is the silver lever that moves up and down and is located on the front left side of your machine, is at its topmost position.
Place the spool of thread on the spool pin, which is located on the top right side of your VX 540. Place it so that the thread tail pulls from the front of the thread spool. Pull the thread over to the silver thread guide located on the top back left side of the sewing machine.
Place the thread in the thread guide, feeding the thread from the back to the front. Continue pulling forward to the thread guide located on the top front left side of the sewing machine, almost directly in front of the thread guide you just pulled the thread through. Feed the thread through this thread guide from back to front.
Pull the thread straight down and wrap it around the thread tension dial, which is the knob located below the thread guide on the front left side of your machine. Wrap your thread around the back of the tension dial, placing the thread in the rear slit from right to left. The thread will catch in a spring located in the tension dial.
Pull the thread straight up to the thread take-up lever. Pull the thread around the back of the silver lever and over to the left so it slides into the thread slit. The thread will slide forward to the front of the take-up lever and hook into place. Pull the thread straight down.
Feed the thread through both metal thread guides located above the needle, starting at the top of the guide and pulling down in each case. Continue pulling the thread straight down and feed the thread through the eye of the needle from front to back. Pull the thread through the back so it leaves at least a 2-inch tail.