Public Declare Function DrawIconEx Lib "user32" (ByVal hdc As Long, ByVal xLeft As Long, ByVal yTop _
 As Long, ByVal hIcon As Long, ByVal cxWidth As Long, ByVal cyWidth As Long, ByVal istepIfAniCur _
 As Long, ByVal hbrFlickerFreeDraw As Long, ByVal diFlags As Long) As Long

  Public Declare Function DrawIconEx Lib "user32" (ByVal hdc As IntPtr, ByVal xLeft As Integer, _
   ByVal yTop As Integer, ByVal hIcon As IntPtr, ByVal cxWidth As Integer, ByVal cyWidth As Integer, _
   ByVal istepIfAniCur As Integer, ByVal hbrFlickerFreeDraw As IntPtr, ByVal diFlags As Integer) As Integer

' DRAWITEMSTRUCT for ownerdraw
Private Type DRAWITEMSTRUCT
  CtlType As Long
  CtlID As Long
  itemID As Long
  itemAction As Long
  itemState As Long
  hwndItem As Long
  hdc As Long
  rcItem As RECT
  itemData As Long
End Type

  ' DRAWITEMSTRUCT for ownerdraw
  Private Structure DRAWITEMSTRUCT
    Public CtlType As Integer
    Public CtlID As Integer
    Public itemID As Integer
    Public itemAction As Integer
    Public itemState As Integer
    Public hwndItem As IntPtr
    Public hdc As IntPtr
    Public rcItem As RECT
    Public itemData As IntPtr
  End Structure

' DRAWITEMSTRUCT for ownerdraw
Private Type DRAWITEMSTRUCT
  CtlType As Long
  CtlID As Long
...
End Type

  ' DRAWITEMSTRUCT for ownerdraw
  Private Structure DRAWITEMSTRUCT
    Public CtlType As Integer
    Public CtlID As Integer
...
   End Structure

  'vb.net
  ' DRAWITEMSTRUCT for ownerdraw
  Private Structure DRAWITEMSTRUCT
    Dim CtlType As Integer
    Dim CtlID As Integer
...
   End Structure

      Case WM_DRAWITEM
        Debug.WriteLine("WM_DRAWITEM")
        dm = CType(Marshal.PtrToStructure(m.LParam, GetType(DRAWITEMSTRUCT)), DRAWITEMSTRUCT)
        If dm.CtlType = ODT_MENU Then
...
          If InStr(menu_caption, "&New...") > 0 Then
            lngIcon = (IIf(item_disabled, My.Resources.CONTACT_NEWBW.Handle, _
                                          My.Resources.CONTACT_NEW.Handle))
          ElseIf InStr(menu_caption, "&Edit...") > 0 Then
            lngIcon = (IIf(item_disabled, My.Resources.CONTACT_EDITBW.Handle, _
                                          My.Resources.CONTACT_EDIT.Handle))
          If lngIcon <> 0 Then
            DrawIconEx(dm.hdc, _
             dm.rcItem.Left - 16, _
             dm.rcItem.Top + (dm.rcItem.Bottom - dm.rcItem.Top - 16) / 2, _
             lngIcon, 16, 16, _
             0, 0, DI_NORMAL)
          End If

  Private Sub menu_FileNew_DrawItem(ByVal sender As Object,
   ByVal e As System.Windows.Forms.DrawItemEventArgs) Handles menu_FileNew.DrawItem
    Dim item_disabled As Boolean = Not CType(sender, MenuItem).Enabled
    e.Graphics.DrawIcon(IIf(item_disabled, My.Resources.CONTACT_NEWBW,
     My.Resources.CONTACT_NEW), e.Bounds.Left - 16,
     e.Bounds.Top + (e.Bounds.Bottom - e.Bounds.Top - 16) / 2)
  End Sub

<StructLayout(LayoutKind.Sequential)>
Friend Structure DRAWITEMSTRUCT
	Public CtlType As Integer
	Public CtlID As Integer
	Public itemID As Integer
	Public itemAction As Integer
	Public itemState As Integer
	Public hwndItem As IntPtr
	Public hdc As IntPtr
	Public rcItem As RECT
	Public itemData As IntPtr
End Structure

<StructLayout(LayoutKind.Sequential)>
Private Structure DRAWITEMSTRUCT
	Dim CtlType As Integer
	Dim CtlID As Integer

<StructLayout(LayoutKind.Sequential)>
Friend Structure DRAWITEMSTRUCT
	Dim CtlType As Integer
	Dim CtlID As Integer