Öncelik bir modüle su satırları ekleyin.

Declare Function GetMenu Lib “user32″ (ByVal hwnd As Long) As Long

Declare Function GetSubMenu Lib “user32″ (ByVal hMenu As Long, ByVal nPos As Long) As Long

Declare Function GetMenuItemID Lib “user32″ (ByVal hMenu As Long, ByVal nPos As Long) As Long

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

Public Const MF_BITMAP = &H4&

Type MENUITEMINFO
cbSize As Long
fMask As Long
fType As Long
fState As Long
wID As Long
hSubMenu As Long
hbmpChecked As Long
hbmpUnchecked As Long
dwItemData As Long
dwTypeData As String
cch As Long
End Type

Declare Function GetMenuItemCount Lib “user32″ (ByVal hMenu As Long) As Long

Declare Function GetMenuItemInfo Lib “user32″ Alias “GetMenuItemInfoA” (ByVal hMenu As Long, ByVal un As Long, ByVal b As Boolean, _
lpMenuItemInfo As MENUITEMINFO) As Boolean

Public Const MIIM_ID = &H2
Public Const MIIM_TYPE = &H10
Public Const MFT_STRING = &H0&

Daha sonra içerisinde menü bulunduran bir form üzerinde bir PictureBox yarattiktan sonra aşağıdaki kod satırını giriniz.
Private Sub Form_Load()
hMenu& = GetMenu(Form1.hwnd)
hSubMenu& = GetSubMenu(hMenu&, 0)
hID& = GetMenuItemID(hSubMenu&, 0)
SetMenuItemBitmaps hMenu&, hID&, MF_BITMAP, Picture1.Picture, Picture1.Picture
End Sub