deepak,
Do you mean a message queue? If you want to create a public queue, then
you could probably use the static Create method on the MessageQueue class in
the System.Messaging namespace. I believe that you can specify the format
name in a manner which will indicate which remote machine to create the
public queue on.
However, if you want to create a private queue, you can not do that.
Private queues can only be created on the local machine, not remotely (check
the documentation for the MQCreateQueue API function).
Hope this helps.