Vlad,
The main difference is the interface. An ActiveX control can be dropped on a form and you can set its properties and add code to its events using a property sheet. For a COM component you use the CREATEOBJECT() command to instantiate the object in code. Once the object is instatiated you can access its properties and methods. An ActiveX control may or may not have a visual component while a COM component does not.
>What's the difference between an ActiveX control and a COM Component/ActiveX DLL?
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>Vlad