Private cmdSQL_Server As SqlCommand
    Private ConnSQL_Server As SqlConnection
    Private daSQL_server As SqlDataAdapter
    Private taSql_Server As SqlTransaction
 
 
                   ConnSQL_Server = New SqlConnection( _
                     "ProviderConnectionString")
                    ConnSQL_Server.Open()
                    cmdSQL_Server = New SqlCommand("", ConnSQL_Server)
                    taSql_Server = ConnSQL_Server.BeginTransaction
                    cmdSQL_Server.Transaction = taSql_Server
 
Try
                   cmdSQL_Server.CommandText = SQL
                   Dim anz As Integer = cmdSQL_Server.ExecuteNonQuery
 
                   taSql_Server.Commit()
Catch  ex As Exception
                   taSql_Server.Rollback()
End Try
                  ConnSQL_Server.Close()