Private Sub Form_Load()
AddCustomToolTip Command1, "Это кнопка", Form1
'AddCustomToolTip Image1, "Это рисунок", Form1
End Sub

' Add the Custom ToolTip to the specified object
Public Sub AddCustomToolTip(x As Object, ToolTipText As String, FormOwner As Form)
    Dim ti As TOOLINFO
    Dim dwStyle As Long
    Dim hTip As Long

    ' A tooltip control with the TTS_ALWAYSTIP style appears when the cursor is
    ' on a tool, regardless of whether the tooltip control's owner window is active
    ' or inactive. Without this style, the tooltip control appears when the tool's
    ' owner window is active, but not when it is inactive.
    hTip = CreateWindowEx(0&, "tooltips_class32", "", TTS_ALWAYSTIP, _
        CW_USEDEFAULT, CW_USEDEFAULT, CW_USEDEFAULT, CW_USEDEFAULT, _
        FormOwner.hwnd, 0&, App.hInstance, 0&)
    ti.cbSize = Len(ti)
    ti.uFlags = TTF_IDISHWND + TTF_SUBCLASS
    ti.hwnd = x.hwnd '----------------------------------------------------------------------------------ОСТАНОВКА
    ti.uId = x.hwnd
    ti.lpszText = ToolTipText
    SendMessage hTip, TTM_ADDTOOL, 0&, ti
    ' SubClass the tooltip window
    ReDim Preserve WndProc(NumTips)
    WndProc(NumTips).lPrevWndProc = SetWindowLong(hTip, GWL_WNDPROC, AddressOf CustomTipProc)
    WndProc(NumTips).hwnd = hTip
    NumTips = NumTips + 1
    ' Remove Border from ToolTip
    dwStyle = GetWindowLong(hTip, GWL_STYLE)
    dwStyle = dwStyle And (Not WS_BORDER)
    SetWindowLong hTip, GWL_STYLE, dwStyle
End Sub