Base clients are the primary consumers of MTS objects, although base clients execute outside of the MTS run-time environment. One common role of a base client is to provide the application's user interface, and to map the end-user's requests to the business functions exposed by the MTS components.
You can create base clients with a variety of programming languages, including MicrosoftÒ Visual C++Ò, Microsoft Visual BasicÒ, Microsoft Visual J++Ô, COBOL, and even Transact SQL. Base client programs can execute in a variety of environments, from application processes to general system services such as Microsoft Internet Information Server (IIS) or SQL Server. In fact, you can use any programming environment in which you can create COM objects and invoke methods on them.
MTS Clients, Base Clients vs. MTS Components