diff --git a/dlls/inetcomm/Makefile.in b/dlls/inetcomm/Makefile.in
index 2c8b63e7cbe..71b7b092946 100644
--- a/dlls/inetcomm/Makefile.in
+++ b/dlls/inetcomm/Makefile.in
@@ -4,10 +4,12 @@ SRCDIR    = @srcdir@
 VPATH     = @srcdir@
 MODULE    = inetcomm.dll
 IMPORTLIB = libinetcomm.$(IMPLIBEXT)
-IMPORTS   = kernel32
+IMPORTS   = ole32 ws2_32 user32 advapi32 kernel32
+EXTRALIBS = -luuid
 
 C_SRCS = \
-	inetcomm_main.c
+	inetcomm_main.c \
+	internettransport.c
 
 @MAKE_DLL_RULES@
 
diff --git a/dlls/inetcomm/inetcomm_private.h b/dlls/inetcomm/inetcomm_private.h
new file mode 100644
index 00000000000..f894eae554c
--- /dev/null
+++ b/dlls/inetcomm/inetcomm_private.h
@@ -0,0 +1,70 @@
+/*
+ * Internet Messaging APIs
+ *
+ * Copyright 2006 Robert Shearman for CodeWeavers
+ *
+ * This library is free software; you can redistribute it and/or
+ * modify it under the terms of the GNU Lesser General Public
+ * License as published by the Free Software Foundation; either
+ * version 2.1 of the License, or (at your option) any later version.
+ *
+ * This library is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ * Lesser General Public License for more details.
+ *
+ * You should have received a copy of the GNU Lesser General Public
+ * License along with this library; if not, write to the Free Software
+ * Foundation, Inc., 51 Franklin St, Fifth Floor, Boston, MA 02110-1301, USA
+ */
+
+#include "winsock2.h"
+#include "winuser.h"
+#include "objbase.h"
+#include "imnxport.h"
+
+typedef struct InternetTransport InternetTransport;
+
+typedef void (*INETXPORT_COMPLETION_FUNCTION)(IInternetTransport *, char *, int);
+
+struct InternetTransport
+{
+    union
+    {
+        const IInternetTransportVtbl *vtbl;
+        const ISMTPTransportVtbl *vtblSMTP;
+    } u;
+
+    ITransportCallback *pCallback;
+    IXPSTATUS Status;
+    INETSERVER ServerInfo;
+    SOCKET Socket;
+    boolean fCommandLogging;
+    boolean fInitialised;
+    INETXPORT_COMPLETION_FUNCTION fnCompletion;
+    char *pBuffer;
+    int cbBuffer;
+    int iCurrentBufferOffset;
+    HWND hwnd;
+};
+
+HRESULT InternetTransport_Init(InternetTransport *This);
+HRESULT InternetTransport_GetServerInfo(InternetTransport *This, LPINETSERVER pInetServer);
+HRESULT InternetTransport_InetServerFromAccount(InternetTransport *This,
+    IImnAccount *pAccount, LPINETSERVER pInetServer);
+HRESULT InternetTransport_Connect(InternetTransport *This,
+    LPINETSERVER pInetServer, boolean fAuthenticate, boolean fCommandLogging);
+HRESULT InternetTransport_HandsOffCallback(InternetTransport *This);
+HRESULT InternetTransport_DropConnection(InternetTransport *This);
+HRESULT InternetTransport_GetStatus(InternetTransport *This,
+    IXPSTATUS *pCurrentStatus);
+HRESULT InternetTransport_ChangeStatus(InternetTransport *This, IXPSTATUS Status);
+HRESULT InternetTransport_Read(InternetTransport *This, int cbBuffer,
+    INETXPORT_COMPLETION_FUNCTION fnCompletion);
+HRESULT InternetTransport_ReadLine(InternetTransport *This,
+    INETXPORT_COMPLETION_FUNCTION fnCompletion);
+HRESULT InternetTransport_Write(InternetTransport *This, const char *pvData,
+    int cbSize, INETXPORT_COMPLETION_FUNCTION fnCompletion);
+
+BOOL InternetTransport_RegisterClass(HINSTANCE hInstance);
+void InternetTransport_UnregisterClass(HINSTANCE hInstance);
diff --git a/dlls/inetcomm/internettransport.c b/dlls/inetcomm/internettransport.c
new file mode 100644
index 00000000000..71a84916748
--- /dev/null
+++ b/dlls/inetcomm/internettransport.c
@@ -0,0 +1,395 @@
+/*
+ * Internet Messaging Transport Base Class
+ *
+ * Copyright 2006 Robert Shearman for CodeWeavers
+ *
+ * This library is free software; you can redistribute it and/or
+ * modify it under the terms of the GNU Lesser General Public
+ * License as published by the Free Software Foundation; either
+ * version 2.1 of the License, or (at your option) any later version.
+ *
+ * This library is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ * Lesser General Public License for more details.
+ *
+ * You should have received a copy of the GNU Lesser General Public
+ * License along with this library; if not, write to the Free Software
+ * Foundation, Inc., 51 Franklin St, Fifth Floor, Boston, MA 02110-1301, USA
+ */
+
+#define COBJMACROS
+
+#include <stdarg.h>
+#include <stdio.h>
+
+#include "windef.h"
+#include "winbase.h"
+#include "winnt.h"
+#include "winsock2.h"
+#include "ws2tcpip.h"
+
+#include "wine/debug.h"
+
+#include "inetcomm_private.h"
+
+WINE_DEFAULT_DEBUG_CHANNEL(inetcomm);
+
+static const WCHAR wszClassName[] = {'T','h','o','r','C','o','n','n','W','n','d','C','l','a','s','s',0};
+
+#define IX_READ     (WM_USER + 0)
+#define IX_READLINE (WM_USER + 1)
+#define IX_WRITE    (WM_USER + 2)
+
+HRESULT InternetTransport_Init(InternetTransport *This)
+{
+    This->pCallback = NULL;
+    This->Status = IXP_DISCONNECTED;
+    This->Socket = -1;
+    This->fCommandLogging = FALSE;
+    This->fnCompletion = NULL;
+
+    return S_OK;
+}
+
+HRESULT InternetTransport_GetServerInfo(InternetTransport *This, LPINETSERVER pInetServer)
+{
+    if (This->Status == IXP_DISCONNECTED)
+        return IXP_E_NOT_CONNECTED;
+
+    memcpy(pInetServer, &This->ServerInfo, sizeof(*pInetServer));
+    return S_OK;
+}
+
+HRESULT InternetTransport_InetServerFromAccount(InternetTransport *This,
+    IImnAccount *pAccount, LPINETSERVER pInetServer)
+{
+    FIXME("(%p, %p): stub\n", pAccount, pInetServer);
+    return E_NOTIMPL;
+}
+
+HRESULT InternetTransport_Connect(InternetTransport *This,
+    LPINETSERVER pInetServer, boolean fAuthenticate, boolean fCommandLogging)
+{
+    struct addrinfo *ai;
+    struct addrinfo *ai_cur;
+    struct addrinfo hints;
+    int ret;
+    char szPort[10];
+
+    if (This->Status != IXP_DISCONNECTED)
+        return IXP_E_ALREADY_CONNECTED;
+
+    memcpy(&This->ServerInfo, pInetServer, sizeof(This->ServerInfo));
+    This->fCommandLogging = fCommandLogging;
+
+    This->hwnd = CreateWindowW(wszClassName, wszClassName, 0, 0, 0, 0, 0, NULL, NULL, NULL, 0);
+    if (!This->hwnd)
+        return HRESULT_FROM_WIN32(GetLastError());
+    SetWindowLongPtrW(This->hwnd, GWLP_USERDATA, (LONG_PTR)This);
+
+    hints.ai_flags          = 0;
+    hints.ai_family         = PF_UNSPEC;
+    hints.ai_socktype       = SOCK_STREAM;
+    hints.ai_protocol       = IPPROTO_TCP;
+    hints.ai_addrlen        = 0;
+    hints.ai_addr           = NULL;
+    hints.ai_canonname      = NULL;
+    hints.ai_next           = NULL;
+
+    snprintf(szPort, sizeof(szPort), "%d", (unsigned short)pInetServer->dwPort);
+
+    InternetTransport_ChangeStatus(This, IXP_FINDINGHOST);
+
+    ret = getaddrinfo(pInetServer->szServerName, szPort, &hints, &ai);
+    if (ret)
+    {
+        ERR("getaddrinfo failed: %d\n", ret);
+        return IXP_E_CANT_FIND_HOST;
+    }
+
+    for (ai_cur = ai; ai_cur; ai_cur = ai->ai_next)
+    {
+        if (TRACE_ON(inetcomm))
+        {
+            char host[256];
+            char service[256];
+            getnameinfo(ai_cur->ai_addr, ai_cur->ai_addrlen,
+                host, sizeof(host), service, sizeof(service),
+                NI_NUMERICHOST | NI_NUMERICSERV);
+            TRACE("trying %s:%s\n", host, service);
+        }
+
+        InternetTransport_ChangeStatus(This, IXP_CONNECTING);
+
+        This->Socket = socket(ai_cur->ai_family, ai_cur->ai_socktype, ai_cur->ai_protocol);
+        if (This->Socket < 0)
+        {
+            WARN("socket() failed\n");
+            continue;
+        }
+
+        /* FIXME: set to async */
+
+        if (0 > connect(This->Socket, ai_cur->ai_addr, ai_cur->ai_addrlen))
+        {
+            WARN("connect() failed\n");
+            closesocket(This->Socket);
+            continue;
+        }
+        InternetTransport_ChangeStatus(This, IXP_CONNECTED);
+
+        /* FIXME: call WSAAsyncSelect */
+
+        freeaddrinfo(ai);
+        TRACE("connected\n");
+        return S_OK;
+    }
+
+    freeaddrinfo(ai);
+
+    return IXP_E_CANT_FIND_HOST;
+}
+
+HRESULT InternetTransport_HandsOffCallback(InternetTransport *This)
+{
+    if (!This->pCallback)
+        return S_FALSE;
+
+    ITransportCallback_Release(This->pCallback);
+    This->pCallback = NULL;
+
+    return S_OK;
+}
+
+HRESULT InternetTransport_DropConnection(InternetTransport *This)
+{
+    int ret;
+
+    if (This->Status == IXP_DISCONNECTED)
+        return IXP_E_NOT_CONNECTED;
+
+    ret = shutdown(This->Socket, SD_BOTH);
+
+    This->Status = IXP_DISCONNECTED;
+
+    ret = closesocket(This->Socket);
+
+    DestroyWindow(This->hwnd);
+    This->hwnd = NULL;
+
+    return S_OK;
+}
+
+HRESULT InternetTransport_GetStatus(InternetTransport *This,
+    IXPSTATUS *pCurrentStatus)
+{
+    *pCurrentStatus = This->Status;
+    return S_OK;
+}
+
+HRESULT InternetTransport_ChangeStatus(InternetTransport *This, IXPSTATUS Status)
+{
+    This->Status = Status;
+    if (This->pCallback)
+        ITransportCallback_OnStatus(This->pCallback, Status,
+            (IInternetTransport *)&This->u.vtbl);
+    return S_OK;
+}
+
+HRESULT InternetTransport_Read(InternetTransport *This, int cbBuffer,
+    INETXPORT_COMPLETION_FUNCTION fnCompletion)
+{
+    if (This->Status == IXP_DISCONNECTED)
+        return IXP_E_NOT_CONNECTED;
+
+    if (This->fnCompletion)
+        return IXP_E_BUSY;
+
+    This->fnCompletion = fnCompletion;
+
+    This->cbBuffer = cbBuffer;
+    This->pBuffer = HeapAlloc(GetProcessHeap(), 0, This->cbBuffer);
+    This->iCurrentBufferOffset = 0;
+
+    if (WSAAsyncSelect(This->Socket, This->hwnd, IX_READ, FD_READ) == SOCKET_ERROR)
+    {
+        ERR("WSAAsyncSelect failed with error %d\n", WSAGetLastError());
+        /* FIXME: handle error */
+    }
+    return S_OK;
+}
+
+HRESULT InternetTransport_ReadLine(InternetTransport *This,
+    INETXPORT_COMPLETION_FUNCTION fnCompletion)
+{
+    if (This->Status == IXP_DISCONNECTED)
+        return IXP_E_NOT_CONNECTED;
+
+    if (This->fnCompletion)
+        return IXP_E_BUSY;
+
+    This->fnCompletion = fnCompletion;
+
+    This->cbBuffer = 1024;
+    This->pBuffer = HeapAlloc(GetProcessHeap(), 0, This->cbBuffer);
+    This->iCurrentBufferOffset = 0;
+
+    if (WSAAsyncSelect(This->Socket, This->hwnd, IX_READLINE, FD_READ) == SOCKET_ERROR)
+    {
+        ERR("WSAAsyncSelect failed with error %d\n", WSAGetLastError());
+        /* FIXME: handle error */
+    }
+    return S_OK;
+}
+
+HRESULT InternetTransport_Write(InternetTransport *This, const char *pvData,
+    int cbSize, INETXPORT_COMPLETION_FUNCTION fnCompletion)
+{
+    int ret;
+
+    if (This->Status == IXP_DISCONNECTED)
+        return IXP_E_NOT_CONNECTED;
+
+    if (This->fnCompletion)
+        return IXP_E_BUSY;
+
+    /* FIXME: do this asynchronously */
+    ret = send(This->Socket, pvData, cbSize, 0);
+    if (ret == SOCKET_ERROR)
+    {
+        ERR("send failed with error %d\n", WSAGetLastError());
+        /* FIXME: handle error */
+    }
+
+    fnCompletion((IInternetTransport *)&This->u.vtbl, NULL, 0);
+
+    return S_OK;
+}
+
+static LRESULT CALLBACK InternetTransport_WndProc(HWND hwnd, UINT uMsg, WPARAM wParam, LPARAM lParam)
+{
+    if (uMsg == IX_READ)
+    {
+        InternetTransport *This = (InternetTransport *)GetWindowLongPtrW(hwnd, GWLP_USERDATA);
+
+        /* no work to do */
+        if (!This->fnCompletion)
+            return 0;
+
+        while (This->iCurrentBufferOffset < This->cbBuffer)
+        {
+            if (recv(This->Socket, &This->pBuffer[This->iCurrentBufferOffset], 1, 0) <= 0)
+            {
+                if (WSAGetLastError() == WSAEWOULDBLOCK)
+                    break;
+
+                ERR("recv failed with error %d\n", WSAGetLastError());
+                /* FIXME: handle error */
+            }
+
+            This->iCurrentBufferOffset++;
+        }
+        if (This->iCurrentBufferOffset == This->cbBuffer)
+        {
+            INETXPORT_COMPLETION_FUNCTION fnCompletion = This->fnCompletion;
+            char *pBuffer;
+
+            This->fnCompletion = NULL;
+            pBuffer = This->pBuffer;
+            This->pBuffer = NULL;
+            fnCompletion((IInternetTransport *)&This->u.vtbl, pBuffer,
+                This->iCurrentBufferOffset);
+            HeapFree(GetProcessHeap(), 0, pBuffer);
+            return 0;
+        }
+
+        if (WSAAsyncSelect(This->Socket, hwnd, uMsg, FD_READ) == SOCKET_ERROR)
+        {
+            ERR("WSAAsyncSelect failed with error %d\n", WSAGetLastError());
+            /* FIXME: handle error */
+        }
+        return 0;
+    }
+    else if (uMsg == IX_READLINE)
+    {
+        InternetTransport *This = (InternetTransport *)GetWindowLongPtrW(hwnd, GWLP_USERDATA);
+
+        /* no work to do */
+        if (!This->fnCompletion)
+            return 0;
+
+        while (This->iCurrentBufferOffset < This->cbBuffer - 1)
+        {
+            struct timeval tv;
+            fd_set infd;
+
+            if (recv(This->Socket, &This->pBuffer[This->iCurrentBufferOffset], 1, 0) <= 0)
+            {
+                if (WSAGetLastError() == WSAEWOULDBLOCK)
+                    break;
+
+                ERR("recv failed with error %d\n", WSAGetLastError());
+                /* FIXME: handle error */
+                return 0;
+            }
+
+            if (This->pBuffer[This->iCurrentBufferOffset] == '\n')
+            {
+                INETXPORT_COMPLETION_FUNCTION fnCompletion = This->fnCompletion;
+                char *pBuffer;
+
+                This->fnCompletion = NULL;
+                This->pBuffer[This->iCurrentBufferOffset++] = '\0';
+                pBuffer = This->pBuffer;
+                This->pBuffer = NULL;
+
+                fnCompletion((IInternetTransport *)&This->u.vtbl, pBuffer,
+                    This->iCurrentBufferOffset);
+
+                HeapFree(GetProcessHeap(), 0, pBuffer);
+                return 0;
+            }
+            if (This->pBuffer[This->iCurrentBufferOffset] != '\r')
+                This->iCurrentBufferOffset++;
+
+            FD_ZERO(&infd);
+            FD_SET(This->Socket, &infd);
+            tv.tv_sec = 0;
+            tv.tv_usec = 0;
+        }
+        if (This->iCurrentBufferOffset == This->cbBuffer - 1)
+            return 0;
+
+        if (WSAAsyncSelect(This->Socket, hwnd, uMsg, FD_READ) == SOCKET_ERROR)
+        {
+            ERR("WSAAsyncSelect failed with error %d\n", WSAGetLastError());
+            /* FIXME: handle error */
+        }
+        return 0;
+    }
+    else
+        return DefWindowProcW(hwnd, uMsg, wParam, lParam);
+}
+
+BOOL InternetTransport_RegisterClass(HINSTANCE hInstance)
+{
+    WNDCLASSW cls;
+    WSADATA wsadata;
+
+    if (WSAStartup(MAKEWORD(2, 2), &wsadata))
+        return FALSE;
+
+    memset(&cls, 0, sizeof(cls));
+    cls.hInstance     = hInstance;
+    cls.lpfnWndProc   = InternetTransport_WndProc;
+    cls.lpszClassName = wszClassName;
+
+    return RegisterClassW(&cls);
+}
+
+void InternetTransport_UnregisterClass(HINSTANCE hInstance)
+{
+    UnregisterClassW(wszClassName, hInstance);
+    WSACleanup();
+}