Do you need to expose IUknown Inteface WITHOUT INVOLING VB6?

[nebeln]

Here to do it and it is straight compatible with Tb since no VB6 code involved.

Public Function GetIUnknown() As oleexp.IUnknown
  Dim pISF As IShellFolder
  Dim ppISF As Long
  Dim pIUnk As oleexp.IUnknown
  
  SHGetDesktopFolder ppISF
  
  MoveMemory pISF, ppISF, 4
  
  Set pIUnk = pISF
  
  Set GetIUnknown = pIUnk
  
End Function

Public Function GetIUnknownFromPidl(ByVal pidl As Long) As oleexp.IUnknown
  Dim pISF As IShellFolder
  Dim pIUnk As oleexp.IUnknown
  Dim pISI As IShellItem
  Dim pIPAI As IParentAndItem
  
  SHCreateItemFromIDList pidl, IID_IShellItem, pISI
  
  Set pIPAI = pISI
  
  pIPAI.GetParentAndItem 0, pISF, 0
  
  Set pIUnk = pISF
  
  Set GetIUnknownFromPidl = pIUnk

End Function

*HINT* All Sets can be changed to use MoveMemory (RTLCopyMemory as its real API name actually is).