http://www.sqlservercentral.com/articles/Linked+Servers/73794/

The above is the link given by you for the configuration.

I didn't try the MMC configuration, cluster configuration. I did only MSDTC changes.

do I need to give port number as...

Thanks for replying. The article given by you is much informative.

Still problem didn't resolve.

In my case, the problem is about the distributed transaction.

"SQLNCLI10" for linked server "servername" was unable to...