Your data looks like this at the moment:
data <- data.frame(User_Id = c(276725, 276726, 276725, 276726, 276725),
ISBN = c("A", "B", "C", "A", "B"),
Book_Rating = c(0, 5, 7, 5, 3))
> data
User_Id ISBN Book_Rating
1 276725 A 0
2 276726 B 5
3 276725 C 7
4 276726 A 5
5 276725 B 3
With the following commands you can create a dgCMatrix, required as input for a realRatingMatrix object.
library(Matrix)
data_sparse = sparseMatrix(as.integer(data$User_Id), as.integer(data$ISBN), x = data$Book_Rating)
colnames(data_sparse) = levels(data$ISBN)
rownames(data_sparse) = levels(data$User_Id)
> data_sparse
276726 x 3 sparse Matrix of class "dgCMatrix"
A B C
[1,] . . .
[2,] . . .
[3,] . . .
..............................
........suppressing rows in show(); maybe adjust 'options(max.print= *, width = *)'
..............................
[276722,] . . .
[276723,] . . .
[276724,] . . .
[276725,] 0 3 7
[276726,] 5 5 .
After that you can call the command
new("realRatingMatrix", data = data_sparse)
Bear in mind that this matrix starts at one and it's only populated in two rows (276725 and 276726) but the rest of the columns from 1 to 276725 exist. If you don't want to use User_Id as indices you will have to create new indices and use those instead and have one User_Id correspond to a new index. That means if User_Id starts at, for instance, [11, 18...] then it'd become User_Id 11 = New_Index 1, User_Id 18 = New_Index = 2. Use New_Index instead of User_Id and you're done.
If that's the case then data should end up looking like this:
data <- data.frame(User_Id = as.factor(c(276725, 276726, 276725, 276726, 276725)),
ISBN = c("A", "B", "C", "A", "B"),
Book_Rating = c(0, 5, 7, 5, 3),
New_Index = c(1, 2, 1, 2, 1))
> data
User_Id ISBN Book_Rating New_Index
1 276725 A 0 1
2 276726 B 5 2
3 276725 C 7 1
4 276726 A 5 2
5 276725 B 3 1
library(Matrix)
data_sparse = sparseMatrix(as.integer(data$New_Index), as.integer(data$ISBN), x = data$Book_Rating)
colnames(data_sparse) = levels(data$ISBN)
rownames(data_sparse) = levels(data$User_Id)
> data_sparse
2 x 3 sparse Matrix of class "dgCMatrix"
A B C
276725 0 3 7
276726 5 5 .