Not that transactions in .NET were super hard, but .NET 2.0 is going to have a System.Transaction library. Transactions will be invoked with a using statement, which I think is an amazingly elegant way to do them.
Wesner Moise thinks that people will forget the commit call, but I don’t. I think if you have the desire to make a transaction, you probably won’t have forgotten that you’re in the transaction by the time you’ve done your SQL. That may just be me, though.