COM Object :
Component Object Model (COM) is a
binary-interface standard for software
componentry introduced by Microsoft in
1993. It is used to enable interprocess communication and dynamic
object creation in a large range of
programming languages. The term COM is
often used in the Microsoft software
development industry as an umbrella
term that encompasses the OLE, OLE
Automation, ActiveX, COM+ and DCOM
technologies.
So a COM object isn't language dependent. It's a communication protocol.
So anything that uses this protocol is a COM Object.
You can create dlls that support COM Communication using .NET Framework.
A COM Interop is the interface .NET uses to wrap the COM Communication so you can write regular .NET code without having to mess with COM protocol and declarations. Visual Studio can create Interops when you reference COM objects to the project.
COM Interop is a technology included
in the .NET CLR that enables COM
objects to interact with .NET objects,
and vice versa.