I have come across this question of whether JMS and MSMQ are interoperabe a number of times and so I decided to address it. Microsoft does not have a JMS provider for MSMQ so basically you will need to use a third party product or implement your own JMS provider. I came across an interesting article...

Windows Communication Foundation (WCF) provides a powerful programming model to develop service-oriented applications. MSMQ integrates very well with WCF so queued applications can be developed using WCF. WCF provides two bindings that support MSMQ - NetMsmqBinding and MsmqIntegrationBinding. NetMsmqBinding...