how component object model work

Question

hello guys from last six days i trying to learn about com technologies but its making me too much confuse let me tell you what i understand from whatever i read.com is way to write program so that we can use that programs  component from other program irrespective of the language that program is built in.
even if that program is in different computer over network .
but since i am learning .net framework i was looking for some help for com technologies in msdn site  but they dont have any explanation like how i can build com classes in c# and how other language use them and through what.
so i wanted to know whether there is any ebook or hardcopy book which can explain what com is exactly in the context of c# language.
please guys help me.i have searched so many link and if you find an link which explain all thing about com please forward me in this question answer.