If you just want to send/receive messages, you don't need that. But if you want to couple database transactions and stuff with your MSMQ transaction, you need the DTC and COM+.
.NET provides quite easy access to MSMQ. All of the classes you need are located in the System.Messaging namespace. If you're thinking of moving to remoting or web services: I wouldn't do that. MSMQ is fine and it'll be easier to convert your program if you use the same infrastructure.
VB to VB.NET Question
QualyLee
Trey
idflyfish
sheerprogrammer