Si tu veux juste mettre des images :
une form avec un menu et un élément, une picturebox (picture1)
Const MF_BYPOSITION = &H400&
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 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 Sub Form_Load()
Dim hMenu As Long, hSubMenu As Long
'get the handle of the menu
hMenu = GetMenu(Me.hwnd)
'check if there's a menu
If hMenu = 0 Then
MsgBox "This form doesn't have a menu!"
Exit Sub
End If
'get the first submenu
hSubMenu = GetSubMenu(hMenu, 0)
'check if there's a submenu
If hSubMenu = 0 Then
MsgBox "This form doesn't have a submenu!"
Exit Sub
End If
'set the menu bitmap
SetMenuItemBitmaps hSubMenu, 0, MF_BYPOSITION, Picture1.Picture, Picture1.Picture
End Sub