I've just watched the web cast on System.Transactions in .NET 2.0 and I highly recommend to review it for anybody interested in how to make it easier to work with transactions nowdays. The webcast reviews the classes in this namespace, using different resource managers (RMs): SQL Server 2005 and SQL Server 2000, discusses the lightweight transactions (specific for SQL2K5 and MSMQ) and MS DTC. Plus it gives the quick intro how to write your own RM (e.g. file manager) by implementing required interfaces. The file manager sample will be an overkill in Vista SP1/Longhorn as the new TxF (transactional file system) will automatically provide the RM to handle the operations with NTFS objects in a transactional manner. 

The web cast is available via http://msevents.microsoft.com/CUI/WebCastEventDetails.aspx?EventID=1032295238&EventCategory=5&culture=en-US&CountryCode=US