DWORD dwWidth =  32 ;
  DWORD dwHeight =  32 ;

  BITMAPV5HEADER bi;
  ZeroMemory(&bi,sizeof(BITMAPV5HEADER));
  bi.bV5Size = sizeof(BITMAPV5HEADER);
  bi.bV5Width = dwWidth;
  bi.bV5Height = dwHeight;
  bi.bV5Planes =  1 ;
  bi.bV5BitCount =  32 ;
  bi.bV5Compression = BI_BITFIELDS;
// The following mask specification specifies a supported  32  BPP
// alpha format for Windows XP.
  bi.bV5RedMask   = 0x00FF0000;
  bi.bV5GreenMask = 0x0000FF00;
  bi.bV5BlueMask  = 0x000000FF;
  bi.bV5AlphaMask = 0xFF000000;

  void *lpBits;              // Create the DIB section with an alpha channel.
  HDC hdc = GetDC(NULL);
  HBITMAP hBitmap = CreateDIBSection(hdc, (BITMAPINFO *)&bi, DIB_RGB_COLORS, (void **)&lpBits, NULL, (DWORD) 0 );
  ReleaseDC(NULL,hdc);

  DeleteObject(hBitmap);