To All,

I've found a very complete answer to this question.
A Handle is actually just a numeric value representing uniquely an
Object in Windows.
So, I would say it's just like an object related hash-table, with the
handle as its key, knowing the key will retrieve the exact object.

BTW, I found a book named "Programming Windows" written by Charles
Petzold, it seems to be a great book, since it's quite simple and
clear.

From Mr J