This really isn't a CF question, but I suppose that in theory you can create
a desktop COM object with .NET, and then use it in VB. Not sure if there
are specific interfaces that you'll need to have beyond IUnknown and/or
IDispatch as the only COM objects I've written for VB6 were done in VB6.
At any rate, the CF doesn't support COM so, as far as it goes for a CF
assembly, the answer would be no.
If this question pertains to the desktop programming, the answer is yes.
You can write a ComInterfaceType.InterfaceIsIDispatch attrribute and then
register the assembly using RegAsm.exe (don't forget to use /codebase switch
ig your assembly is not in GAC)