Microsoft Office 2000/Visual Basic Programmer's Guide   

Nesting Transactions

When you use the Microsoft Jet 4.0 OLE DB Provider with ADO, you can have up to five levels of transactions per Connection object active at any one time by nesting combinations of the BeginTrans and CommitTrans methods or the RollbackTrans method. If you nest transactions, you must make sure you commit or roll back the current transaction before trying to commit or roll back a transaction at a higher level of nesting.

If you want to have transactions with overlapping, non-nested scopes, you can open additional Connection objects and manage other transactions within those new connections.