In this paper we present an IRTL (Information Resource Transaction Layer) middleware architecture that addresses some of the important technical challenges associated with heterogeneous resource transactions in the p2p-computing environment. This IRTL will facilitate discovery, valuation, negotiation, coordination, charging and exchange of resources among peer users as a middleware platform. The proposed ITRL will provide an adaptive service that integrates heterogeneous peer-based resources through a service interface independent of any particular system. This paper demonstrates the architecture and design of the IRTL and its mechanisms and protocols for information transaction. By marrying recently developed information resource description facilities with generic functional middleware managers, it presents a middleware service layer with rich support for information resource transactions and resolution. We conclude by discussing the applications and services of the IRTL middleware in the context of the p2p computing, the GRID, and context-aware services.