C#
using System.Data;
using System.Data.SqlClient;
using System.Transactions;
using Microsoft.SqlServer.Server;
public partial class StoredProcedures {
  [Microsoft.SqlServer.Server.
   SqlProcedure()]
 public static void SampleSP() {
  // start a transaction block
  using(TransactionScope tx = 
   new TransactionScope()) {
   // connect to the context connection
   using(SqlConnection conn = 
    new SqlConnection("context 
    connection=true")) {
    conn.Open();
// do some changes to the local database
   }
// connect to the remote database
   using(SqlConnection conn = 
    new SqlConnection("server=MyServer;
      database=AdventureWorks;" +
      "user id=MyUser;
      password=MyPassword")) {
    conn.Open();
// do some changes to the remote database
   }
// mark the transaction as complete
   tx.Complete();
  }
 }
}
Visual Basic .NET
Imports System.Data
Imports System.Data.SqlClient
Imports System.Transactions
Imports Microsoft.SqlServer.Server
Partial Public Class StoredProcedures
  <Microsoft.SqlServer.Server.
    SqlProcedure()> _
  Public Shared Sub SampleSP()
   ' start a transaction block
   Using tx As New TransactionScope()
   ' connect to the context connection
    Using conn As New SqlConnection
      ("context connection=true")
     conn.Open()
' do some changes to the local database
    End Using
' connect to a remote server (don't hardcode the
'  conn string in real code)
    Using conn As New SqlConnection
     ("server=MyServer; 
     database=AdventureWorks;" & _
    "user id=MyUser;
     password=MyPassword")
      conn.Open()
' do some changes to the remote database
    End Using
' mark the transaction as completed
    tx.Complete()
   End Using
 End Sub
End Class