What is an extended stored procedure? Can you instantiate a COM object by using T-SQL?

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An extended stored procedure is a function within a DLL (written in a programming
language like C, C++ using Open Data Services (ODS) API) that can be called from T-SQL,just
the way we call normal stored procedures using the EXEC statement. See books online to
learn how to create extended stored procedures and how to add them to SQL Server.
Yes, you can instantiate a COM (written in languages like VB, VC++) object from T-SQL by
using sp_OA Create stored procedure.