The key to the signature should be:
CONSUMER_SECRET + '&' + TOKEN_SECRET
And since you don't have a secret key yet, you should use CONSUMER_SECRET and ampersand (&) as the key to the signature.
Modify, further clarification :
HMACSHA1 hmacsha1 = new HMACSHA1();
hmacsha1.Key = Encoding.ASCII.GetBytes(string.Format("{0}&{1}", UrlEncode(consumerSecret), string.IsNullOrEmpty(tokenSecret) ? "" : UrlEncode(tokenSecret)));
byte[] dataBuffer = System.Text.Encoding.ASCII.GetBytes(data);
byte[] hashBytes = hmacsha1.ComputeHash(dataBuffer);
return Convert.ToBase64String(hashBytes);
, oauth.googlecode.com - OAuthBase.cs. , , .