A Technical Blog, originally posted at http://anyrest.wordpress.com/2010/03/16/developing-web-parts-for-moss-is-easy/
In this post, I will show you how easy it is to develop webparts in MOSS (Sharepoint). If you know how to develop in .NET, then it will be a breeze. It will be as easy as 13 steps, so here we go.
WebParticles: Developing and Using Web User Controls as WebParts in Microsoft Office SharePoint Server 2007