The nature of an executable never depends on the OS of the development machine. You never need more than one development machine.
If you have installed the 64-bit compiler, you can compile native 64-bit code even if you have a 32-bit development machine (though you cannot test it).
For a .NET application, your code is compiled to IL, which is 32/64 bit agnostic. On a 32-bit target machine it is translated to 32-bit code, and on a 64-bit target machine it is translated to 64-bit code. So not only do you just need one development machine, you only need one executable.
David Wilkinson | Visual C++ MVP
Marked as answer byYan-Fei WeiTuesday, September 16, 2008 7:26 AM