How to create my own dll?

Can someone point me to some good information
on how to create my own dll's in VB?

I'm looking for:
Sample Code
Descriptions of all settings/values in VB related to creating dll

Thanks

you want to make a dll just like the windows' dll's that you can call functions by declaring them?? that is possible, but really tough to do!

No, it is equally simple with creating DCOM DLL/ActiveX DLL.
Just need some special linker, such as GUI Linker Pro