My unbiased response is to use MatrikonOPC for everything
Ken's nailed it on the head; we'd need an idea on what hardware you had and what you wanted to do. If you were looking at connecting to popular/standard PLC's, there are off the shelf OPC Servers that cover data access. If you're looking at a non-standard device and you were pretty handy with protocols, you could use something like Matrikon's OPC Genie to get the job done:
http://matrikonopc.com/opc-drivers/815/index.aspxTypically when interfacing OPC Servers with PLC's, you use OPC DA 1.0a, 2.05, or 3.0. Most popular OPC Servers and Clients support all 3 versions of the specification, but be sure to verify with your vendor as the versions are incompatible with each other and some vendors do not support all of them.
If you wanted to get your feet wet on OPC, we've got some tutorials available at:
http://matrikonopc.com/resources/opc-tutorials.aspxAdriel Michaud
MatrikonOPC