>1) COM+ is an evolution of MTS ?
Yes

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>2) What difference between register my DLL with regsvr32 and register in COM+ ?

With regsvr32, the dll will only be registered loacally, in COM+ the DLL Functions will be available through DCOM from client machines.

>
>3) Where to find reference like to use Component Services of the XP (Panel Control) ?

Try with the samples that comes with VFP usually in: C:\Program Files\Microsoft Visual FoxPro 7\Samples\Com+