I/O Completion Port, How to free Per Socket Context and Per I/O Context?

Use a mutex to enforce mutual exclusion in a critical section of your code that will check the availability of the socket, and open it if necessary. Lock the socket to that thread, and release it appropriately when finished.

I use reference counting on all of my per socket and per I/O data structures. It makes this kind of thing easy as they are deleted when their references drop to 0. For some example code which shows one way to do this you could take a look at my free IOCP framework which you can download from here.

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