Making a Windows NT Service, TCP/IP service?

I would like to make a Windows NT Service. I have some programs, which
listen on TCP/IP protocols, and i would like to make them services.
Does anybody know the way. Also how can i make a service in Windows 95.
Like ICQ ar other programs which have an icon on the Task Bar.
If anybody has to give me advise about making a POP3 and SMTP server on
Window 95 or NT.

Alekizoglou Nasos
System Analyst