.net is the easier way to go. If you're using vb prior to .net though, look for books about the Win32 API for VB. Dan Appleman did a series of them. starting with the Win16 API for win 3.0 and going through to W2K. Carl Franklin also din some useful api books. He used to have a site called Carl and ?????'s Visual Basic ????? which was a very good resource for building components and dll's.
Appleman and Franklin cover the api quite well and have a lot of examples of bulding com port controls.
I've got a couple of different books entitled "Visual Basic Internet Programming" thaat cover the details of using the winsock api through vb for various specific internet protocols - e.g. ftp, http, gopher, etc.