this one helps. You cannot create ActiveX objects in VB 2010. You will have to create a class library and use that instead. Here is a guide for doing it with C#, but there is very little code and I am sure you will figure it out in no time.
Howto create ATL/C++ ActiveX DLL in Visual Studio 2005
To fix this issue .Net Cannot create pure ActiveX controls.You can create a .NET DLL with a COM callable wrapper, which is actually a .DLL, using the COM Class. If you don't need to call the component from a COM then create a standard .NET DLL.