Using the COM interface of the MSMQ object can be a bit confusing, but once you're exposed to it,
it is relatively easy to work with.  One step to keep in mind is setting up the Message Queue Server.
I won't address the specifics here (information for MSMQ setup can be found in the Windows 2000 help files), 
but there are some helpful pointers to remember when reading and writing to the queue that I will address.
The Message queue best runs when installed on the Primary Domain Controller.  There are other options,
but I have not experimented with them yet.  Once the queue is setup, there is little maintainance.  There
are several options that may be catered to your needs, but the default ones should suffice.  If you are
not going to run your application on the PDC, you need to have an independent or dependent client setup on 
your machine.  One feature that cannot be used on a dependent client is the use of transactional queues.  
If you are running your application on a dependent client, you may only use non-transactional queues.
Creating the queue is simple (View code below).  One thing that might throw you for a loop is if your 
queue already exists when you try to create it.  The .Create method of the MSMQ.MSMQQueueInfo object 
does not have a parameter to overwrite the existing queue or leave it alone and proceed, it will raise an 
error if the queue already exists.  You simply just handle the error (which is referenced below) and proceed.
Opening the queue for sending is straight forward, but when opening the queue for receive access, 
you must use a share mode of MQ_DENY_NONE.  Any other share mode will not work.  Another tip when opening
a queue for receive access is to use the ReceiveCurrent method and not the Receive method.  MSMQ uses
uses a cursor to keep track of the current message.  The ReceiveCurrent takes advantage of this and it
helps to prevent possible errors.
One method that is not available to the MSMQ COM object is purging.  Purging can only be done manually
from within the MSMQ application or via an API call: 
 Declare Function MQPurgeQueue Lib "mqrt.dll" (ByVal hQueue As Long) As Long
 
The constants used in this example are readily available in VB's Object Browser.

Public Sub MSMQExample
On Error GoTo ErrorHandler
'QueueInfo object
Dim qInfo As MSMQ.MSMQQueueInfo
'Queue object
Dim qQueue As MSMQ.MSMQQueue
'Message object
Dim qmessage As MSMQ.MSMQMessage
Dim lBody As Long
Set qInfo = New MSMQ.MSMQQueueInfo
'Creating the queue
-------------------
'create queue
With qInfo
    .PathName = Server\Queue Name
    .Label = Queue Label
    'Creates an non-transactional, universally readable queue
    'If the queue already exists, you will need to handle the error (see ErrorHandler below)
    Call .Create(False, True)
End With
'Populating the queue
---------------------
'Code for Declaring and Opening a recordset
'
'
'
'open queue with send access
Set qQueue = qInfo.Open(MQ_SEND_ACCESS, MQ_DENY_NONE)
If qQueue.IsOpen Then
    Do Until rs.EOF
        lBody = CLng(rs.Fields("EmployerID").Value)
        'create message
        Set qmessage = New MSMQ.MSMQMessage
        'assign body of message
        qmessage.Body = CLng(lBody)
        'sending the message to the queue
        qmessage.Send qQueue
        'destroy message
        Set qmessage = Nothing
        'get next record
        rs.MoveNext
    Loop
    'close queue
    qQueue.Close
End If
'Code for Closing and Destroying a recordset
'
'
'
'Reading messages from the queue
--------------------------------
'Open Queue with receive access
Set qQueue = qInfo.Open(MQ_RECEIVE_ACCESS, MQ_DENY_NONE)
If qQueue.IsOpen Then
    'get first message from queue
    Set qmessage = qQueue.ReceiveCurrent(MQ_NO_TRANSACTION, , , receivetimeout:=20)
    Do Until qmessage Is Nothing
          'get contents of message
          lBody = qmessage.Body
  'Process message body data here
  '
  '
  '
  'destroy message
  Set qmessage = Nothing
  'get next message from queue
          Set qmessage = qQueue.ReceiveCurrent(MQ_NO_TRANSACTION, , , receivetimeout:=20)
    Loop
    'close queue
    qQueue.Close
End If
'cleanup
Set qQueue = Nothing
set qInfo = Nothing
Exit Sub
ErrorHandler:
If Err.Number = MQ_ERROR_QUEUE_EXISTS Then
    Err.Clear
    'queue already exists
    Resume Next
End If