Implementing your component with Microsoft Visual C++ provides you with a great deal of flexibility. In addition to this flexibility, Visual C++ provides you with more direct access to the mechanisms used by COM for creating and using object instances. The mechanism for creating an instance of a COM object, for example, is largely hidden from Visual Basic developers. If you are developing COM components with C++ you will need a more complete understanding of COM. Visual C++ provides you with the Active Template Library, a tool to assist you in developing COM components. See COM Concepts for additional resources on COM.
Please note that the Microsoft Transaction Server (MTS) headers and library files must be copied into your development environment before building Server Components that use the IObjectContext interface to access the Active Server Pages (ASP) intrinsics. MTS installs its headers and library files in the \program files\mts\ directory. These files are only installed if you select Developer Tools from the Setup dialog for MTS options.