ReportViewer1.LocalReport.EnableExternalImages = True
 Dim arrPic As Byte() = ConvertImageFiletoBytes("C:\48.img")
Dim sIMGBASE64 As String = Convert.ToBase64String(arrPic)
Dim p1 As ReportParameter = New ReportParameter("pImage", sIMGBASE64)
ReportViewer1.LocalReport.SetParameters(p1)

Public Function ConvertImageFiletoBytes(ByVal ImageFilePath As String) As Byte()
        Dim _tempByte() As Byte = Nothing
        If String.IsNullOrEmpty(ImageFilePath) = True Then
            Throw New ArgumentNullException("Image File Name Cannot be Null or Empty", "ImageFilePath")
            Return Nothing
        End If
        Try
            Dim _fileInfo As New IO.FileInfo(ImageFilePath)
            Dim _NumBytes As Long = _fileInfo.Length
            Dim _FStream As New IO.FileStream(ImageFilePath, IO.FileMode.Open, IO.FileAccess.Read)
            Dim _BinaryReader As New IO.BinaryReader(_FStream)
            _tempByte = _BinaryReader.ReadBytes(Convert.ToInt32(_NumBytes))
            _fileInfo = Nothing
            _NumBytes = 0
            _FStream.Close()
            _FStream.Dispose()
            _BinaryReader.Close()
            Return _tempByte
        Catch ex As Exception
            Return Nothing
        End Try
    End Function