MSMQ can work in transaction systems that have an XA-compliant transaction manager. Because of this, MS DTC is used as a transaction process monitor and MSMQ is a resource manager.
In the preceding transaction system model, MS DTC acts as a resource manager and a transaction manager. It acts as an XA-compliant resource manager with the transaction manager above it and as an MS DTC-compliant transaction manager to the MSMQ resource manager below it.