There are many ways to represent a list of strings in .NET, List<string> being the slickest. However, you can't return this to COM because:
COM doesn't understand .NET Generics
FxCop will tell you that it's bad practice to return an internal implementation of something (List) rather than an abstract interface (IList / IEnumerable).
Unless you want to get into really scary Variant SafeArray objects (not recommended), you need to create a 'collection' object so that your COM client can enumerate the strings.
Something like this (not compiled - this is just an example to get you started):
[COMVisible(true)]
public class CollectionOfStrings
{
IEnumerator<string> m_enum;
int m_count;
public CollectionOfStrings(IEnumerable<string> list)
{
m_enum = list.GetEnumerator();
m_count = list.Count;
}
public int HowMany() { return m_count; }
public bool MoveNext() { return m_enum.MoveNext(); }
public string GetCurrent() { return m_enum.Current; }
}
(See http://msdn.microsoft.com/en-us/library/bb352856.aspx for more help)