Hi,
On the hardware side it usually works by connecting the PIC pin directly to the COM port thru a resistor just as you've done. However, you say you have it connected to the TX-pin which is pin 3 on a 9-pin com port. You should have it connected to the RX-pin which is pin 2. (What value on the resistor?)

On the firmware side I think you have the SEROUT mode wrong. I'm not sure on this but try N2400 or T2400.

Try to get it working with hyperterminal or, if you use MicroCode Studio, the Serial comunicator first. Then go on and test the VB-code.

/Henrik Olsson.