My machine has 32-bit Vista and Visual Studio 2008, so I followed the following article to create a COM server using Wizards.

http://msdn.microsoft.com/en-us/library/dssw0ch4.aspx

Unfortunately, I couldn't compile the test client application. Eventually I found a work around..

• The 4th line should be  #import "..\MyServer\Debug\MyServer.tlb" no_namespace
• The 13rd line should be spUnknown.CoCreateInstance(__uuidof(Object1));

 If you are a beginner like me, maybe this will be helpful.