As mentioned above, this isn't very specific. If you wish to create a Live Wallpaper rendered with an OpenGl renderer, this source was of great help for me: www.learnopengles.com/how-to-use-opengl-es-2-in-an-android-live-wallpaper/
If you have specific questions about using OpenGl in a live wallpaper (supposing that you already implemented something), it could be that I have some answers. Btw. I especially had problems with using both a wallpaper and an app frontend in the same apk. Maybe I could post parts of the Manifest file, if that's what you are interested in.