How can I calculate distance matrix?

Assuming that the distances are symmetrical there are 10 pairwise comparisons to do among five taxa. You could simply count the number of times there are differences in state as you compare a pair, iterating over the markers. You might also do something like calculate the Gower distance across the data set.

How to draw a dendrogram manually?

Not sure what you mean here. I assume SPSS is able to do some clustering, like neighbor-joining, or UPGMA? Do you actually mean manually as in 'by hand, on a piece of paper'?

Which type of analysis should i use using spss software?

Are you sure you need to do this in SPSS? R is free and a lot more flexible.

What is the difference between phylogenetic tree and dendrogram?

A phylogenetic tree shows the pattern of evolutionary relatedness that somehow best explains the data. A dendrogram assumes no evolutionary relatedness but simply similarity. You can draw a dendrogram of car makes and models, because some are more similar than others - but you can't draw a phylogeny, because cars don't evolve by descent with modification.

Thank you for your reply, actually i searched the net and i found many videos drawing relations manually, and i'm confused somewhat about clustering. I'm trying to find a source to help me understand it exactly. Also tried R but i have some problems with it.

I want to analyse my ISSR and SSR markers data that is in binary form?can anybody ... Nei's genetic distance matrix, gene diversity (He), genetic differentiation (Gst) and ... How we can calculate resolving power of molecular marker (RAPD/ISSR)? ... range from 0-0.5 for dominant markers and 0-1 for co-dominant markers.