Finally there is an ActiveX dll you can use to create your own applications in Visual Basic that read/write ID3v1.1 and ID3v2.3 tags.

Features: full support of ID3v1.1 through ID3v2.3 tags, read/write up to 75 different ID3v2.3 frames, store multiple images in ID3v2.3 tags, store multiple comments in ID3v2.3 tags, works with ASP, extract important information such as Bit Rate, Length, File Size, Hz and other encoding information.

Download comes with a sample VB project, ASP project and Access97 database.