I'm not sure I understand you right. If you have a Microsoft mouse with the Intellipoint software installed, any applications you develop that have scrollbars (for instance), should let you scroll with the mouse wheel automatically.
Are you saying you want to provide that scrolling ability to people with non-MS mice? Or are you saying you have some Windows application that you've created where the mouse wheel isn't working, such as a custom drawn control or the scrollbar controls?
-Nerseus