Mira en internet en varias páginas de Visual Basic entre sus recursos se encuentran:
1.- Como colocar imágenes en los menús. (necesitas un formulario con un menú con al menos 2 submenus, adicionalmente coloca dos Pictures box picture1 y picture2 con dos iconos de 16 x 16, además coloca un commandbutton llamado AddIconToMenus) el código te lo muestro aquí:
Private Declare Function GetMenu Lib "user32" (ByVal hwnd As Long) As Long
Private Declare Function GetSubMenu Lib "user32" (ByVal hMenu As Long, ByVal nPos As Long) As Long
Private Declare Function GetMenuItemID Lib "user32" (ByVal hMenu As Long, ByVal nPos As Long) As Long
Private Declare Function SetMenuItemBitmaps Lib "user32" (ByVal hMenu As Long, ByVal nPosition As Long, ByVal wFlags As Long, ByVal hBitmapUnchecked As Long, ByVal hBitmapChecked As Long) As Long
Private Declare Function GetMenuItemCount Lib "user32" (ByVal hMenu As Long) As Long
Private Const MF_BITMAP = &H4&
Private Sub AddIconToMenus_Click()
Dim i1 As Long, i2 As Long, Ret As Long
Dim MnHndl As Long
Dim SMnHndl As Long
Dim MCnt As Long
Dim SMCnt As Long
Dim SMnID As Long
MnHndl = GetMenu(Form1.hwnd) ' Get the menu handle for the current form
MCnt = GetMenuItemCount(MnHndl) ' Find out how many menus there are
For i1 = 0 To MCnt - 1 ' Process each menu entry
SMnHndl = GetSubMenu(MnHndl, i1) ' Get the next submenu handle for this menu
SMCnt = GetMenuItemCount(SMnHndl) ' Find out how many entries are in this submenu
For i2 = 0 To SMCnt - 1 ' Process each submenu entry
SMnID = GetM
