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Essentially a COM object is a piece of code that can be used by other programs. It usually can't stand on its own. It has to be called from a program somewhere.
But it can be be used by any program that needs it to do something. It's a Microsoft idea. Their website has tons of info all about it.
ray
myCom = server.createobject("myCom.DoStuff")
COM comes in handy if you need the application do to special things and also the code can be set up to run as a certain user such as a domain account other than what your calling code is running as.