What is the best way to create a COM component today?
See the question and my original answer on StackOverflowIf deploying or relying on a .NET framework installation on the client machine is not an issue for you, than C# is much easier than C++ (although you will probably have to redeclare interfaces, IID, etc... in C#, using P/Invoke). If reducing dependencies is an issue, than C++ with ATL is better.