How to create cab file for ActiveXControl?

[Prasadsm]

I am working on ActiveX Control.I need to use Cab file in the "Codebase" attribute.I came across a code like

<OBJECT id="OurActiveX " name="OurActive X" classid="clsid: 121C3E0E-DC6E-45dc-952B-A6617F0FAA32" VIEWASTEXT codebase="OurAc tiveX.cab"></OBJECT>

How to Create .ini , cab files and how to include the .ini file into cab files?