OK, I'm going to work on the assumption that you are trying to calculate the Instantaneous Centre of Curvature, and that the values of $R$ and $\theta$ that you have been given are the distance from the ICC to the mid-point of the wheel axle and the direction of travel relative to the x-axis.
That should correspond with the diagram below, taken from Computational Principles of Mobile Robotics by Dudek and Jenkin:

Now, provided you know the position of the robot $(x,y)$ you can find the location of the ICC by trigonometry as:

$$
ICC = [x - R sin(\theta), y + R cos(\theta)]
$$
In the more usual case, we can measure the velocities of the left and right wheels, $V_{r}$ and $V_{l}$. From the diagram, we can see that:
$$
V_{r} = \omega (R + \frac{l}{2})
$$
$$
V_{l} = \omega (R - \frac{l}{2})
$$
Where $\omega$ is the rate of rotation about the ICC, $R$ is the distance from the ICC to the mid-point of the wheel axle, and $l% is the distance between the centres of the wheels.
Solving for $R$ and $\omega$ gives:
$$
R = \frac{l}{2} \frac{V_{l} + V_{r}}{V_{r} - V_{l}}
$$
$$
\omega = \frac{V_{r} - V_{l}}{l}
$$