please help : IR remote for PC

wenn said:

then any one know any coding for detecting signal at comport?
I need a program that work like this, when the comport detect the signal a sms need to be send out(by the gsm modem).

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I have given you pretty much everything you need to know about your Remote control kit, and sample VB6 program to test the input.... Now you want to have someone else write more code for you??? You are kidding right? How old are you? What coding experience do you have? what experience do you have with electronics? This project you are working on seems too much for you to tackle....