To make a DLL in VB 5/6 is easy :-

1) open VB
2) choose "ActiveX DLL Project" from the New Project dialog
3) write it
4) compile it
5) reference it in another project to use it

ok so that sounds easy enough, question is - what do you want to write a DLL for ? A DLL is typically made to expose a class model or other services (such as specific device services) to another (client)program - is this what you're trying to do ?