Creating a Dll

hello people,

I have a 'C' exe file which performs data compression tasks, which works with 2 other 'C' files which provide file management and tree management functions. I would like to convert all these 'C' files and their associated '.h' files into a 'DLL' so that i can use it in VB
I have read the previous message on this subject, but I dont understand exactly what's to be done. So
it would be very helpful if someone could put up some sample code and instructions as to how exactly this is done.

Thanks in advance.