Public WithEvents imgChecker As Image
Sub CommandButton1_Click()
    X = 58
    Y = 58
    For i = 1 To 16
        Set imgChecker = Me.Controls.Add("Forms.Image.1")
        imgChecker.Top = Y
        imgChecker.Left = X
        imgChecker.Width = 16
        imgChecker.Height = 16
        X = X + step
        If (i Mod 8) = 0 Then
            Y = Y + step
            X = 58
        End If
    Next i
    
End Sub
Sub imgChecker_MouseMove(ByVal Button As Integer, ByVal Shift As Integer, ByVal X As Single, ByVal Y As Single)
    If Button = 1 Then
        imgChecker.Left = imgChecker.Left + X - imgChecker.Width / 2
        imgChecker.Top = imgChecker.Top + Y - imgChecker.Height / 2
    End If
End Sub

step = 32