Craig,

I would agree that using VC++ and ATL to create COM objects is probably the hardest approach, but if you use MFC it gets significantly easier as you don't really have to worry about the COM plumbing. I think the real issue is the fact that its not just about creating the COM stuff but anything else thereafter is through the API which can be a bit daunting. I know of lots of VB houses that use ATL for their middle-tier simple because it offers them complete flexibility without compromise.

The choice to using VC++ against VB or VFP is simple, is it the right tool for the COM component your creating?

Just my 2p worth.