hTBar = FindWindowEx(Toolbar1.hwnd,  0 &, "ToolbarWindow32", vbNullString)
lngStyle = SendMessage(hTBar, TB_GETSTYLE,  0 &, ByVal  0 &)
lngStyle = lngStyle Or TBSTYLE_FLAT Or TBSTYLE_TRANSPARENT  '
' Set the new style
Call SendMessage(hTBar, TB_SETSTYLE,  0 &, ByVal lngStyle)

Option Explicit

Private Const TOOLBAR_CLASS = "ToolBarWindow32"
Private Const WS_CHILD = &H40000000 _
'Makes it a child of our parent window
Private Const CW_USEDEFAULT = &H80000000

' Toolbar constants
Private Const WM_USER = &H400
Private Const TBSTYLE_FLAT As Long = &H800
Private Const TBSTYLE_TRANSPARENT = &H8000&
Private Const TB_SETSTYLE = WM_USER +  56 
Private Const TB_GETSTYLE = WM_USER +  57 
Private Const TB_SETIMAGELIST = WM_USER +  48 
Private Const TB_SETHOTIMAGELIST = WM_USER +  52 
Private Const TB_SETDISABLEDIMAGELIST = WM_USER +  54 
Private Const TB_LOADIMAGES = WM_USER +  50 
'Private Const TBSTYLE_TRANSPARENT As Long = &H8000
Private Const TBSTYLE_WRAPABLE = &H200

Private Const TB_AUTOSIZE = (WM_USER +  33 )
Private Const TB_BUTTONSTRUCTSIZE = (WM_USER +  30 )
Private Const TB_ADDBUTTONS = (WM_USER +  20 )
Private Const TB_GETBUTTONINFOW = (WM_USER +  63 )
Private Const TB_SETBUTTONINFOW = (WM_USER +  64 )
Private Const TB_GETBUTTONINFOA = (WM_USER +  65 )
Private Const TB_SETBUTTONINFOA = (WM_USER +  66 )
#If UNICODE Then
Private Const TB_GETBUTTONINFO = TB_GETBUTTONINFOW
Private Const TB_SETBUTTONINFO = TB_SETBUTTONINFOW
#Else
Private Const TB_GETBUTTONINFO = TB_GETBUTTONINFOA
Private Const TB_SETBUTTONINFO = TB_SETBUTTONINFOA
#End If

Private Const TBSTATE_ENABLED = &H4
Private Const TBSTYLE_BUTTON = &H0

Private Declare Function CreateWindowEx Lib "user32" Alias "CreateWindowExA" _
  (ByVal dwExStyle As Long, ByVal lpClassName As String, ByVal lpWindowName As String, _
  ByVal dwStyle As Long, ByVal X As Long, ByVal Y As Long, ByVal nWidth As Long, _
  ByVal nHeight As Long, ByVal hWndParent As Long, ByVal hMenu As Long, ByVal hInstance As Long, _
  lpParam As Any) As Long

' ImageList_Create flags
Private Const ILC_MASK = &H1

Private Const ILC_COLOR = &H0
Private Const ILC_COLOR4 = &H4
Private Const ILC_COLOR8 = &H8
Private Const ILC_COLOR16 = &H10
Private Const ILC_COLOR24 = &H18
Private Const ILC_COLOR32 = &H20

Private Declare Function ImageList_Create Lib "comctl32.dll" (ByVal Cx As Long, ByVal cy As Long, ByVal flags As Long, ByVal cInitial As Long, ByVal cGrow As Long) As Long
Private Declare Function ImageList_Destroy Lib "comctl32.dll" (ByVal himl As Long) As Boolean
Private Declare Function ImageList_ReplaceIcon Lib "comctl32.dll" (ByVal himl As Long, ByVal i As Long, ByVal hIcon As Long) As Long

Private Declare Function SendMessage Lib "user32" Alias "SendMessageA" _
(ByVal hwnd As Long, _
ByVal Msg As Long, _
ByVal wParam As Long, _
lparam As Any) As Long

Private Declare Function SendMessageLong Lib "user32" Alias "SendMessageA" _
(ByVal hwnd As Long, _
ByVal Msg As Long, _
ByVal wParam As Long, _
lparam As Long) As Long

'Standard image types:
Private Const IDB_STD_SMALL_COLOR =  0 
Private Const IDB_STD_LARGE_COLOR =  1 
Private Const IDB_VIEW_SMALL_COLOR =  4 
Private Const IDB_VIEW_LARGE_COLOR =  5 
Private Const IDB_HIST_SMALL_COLOR =  8 
Private Const IDB_HIST_LARGE_COLOR =  9 

Private Const HINST_COMMCTRL = - 1 &

Private Declare Function ShowWindow Lib "user32" (ByVal hwnd _
    As Long, ByVal nCmdShow As Long) As Long

Private Const SW_HIDE =  0 &
Private Const SW_SHOWNORMAL =  1 &

Private Type TBBUTTONINFO
    cbSize As Long
    dwMask As Long
    idCommand As Long
    iImage As Long
    fsState As Byte
    fsStyle As Byte
    Cx As Integer 'Not Long
    lparam As Long
    pszText As String
    cchText As Long
End Type
Private Type TBBUTTON
   iBitmap      As Long
   idCommand    As Long
   fsState      As Byte
   fsStyle      As Byte
   bReserved1   As Byte
   bReserved2   As Byte
   dwData       As Long
   iString      As Long
End Type

Sub CreateToolbar()
    Dim hWndToolbar As Long
    Dim hWndIml As Long
    Dim tbb As TBBUTTON
    Dim i As Integer
    ' Create the toolbar.
    hWndToolbar = CreateWindowEx( 0 &, _
      TOOLBAR_CLASS, _
      vbNullString, _
      WS_CHILD Or TBSTYLE_WRAPABLE Or TBSTYLE_FLAT Or TBSTYLE_TRANSPARENT, _
      CW_USEDEFAULT, _
      CW_USEDEFAULT, _
      CW_USEDEFAULT, _
      CW_USEDEFAULT, _
      Form1.hwnd, _
       0 &, _
      App.hInstance, _
       0 &)
      
     '
      
    'Create the imagelist.
    hWndIml = ImageList_Create( 12 ,  12 , ILC_MASK Or ILC_COLOR32,  3 ,  0 ) '
    ImageList_ReplaceIcon hWndIml, - 1 , Picture1( 0 ).Picture.Handle 'LoadPicture("head3.ico")
    ImageList_ReplaceIcon hWndIml, - 1 , Picture1( 1 ).Picture.Handle 'LoadPicture("head23.ico")
    ImageList_ReplaceIcon hWndIml, - 1 , Picture1( 1 ).Picture.Handle 'LoadPicture("head23.ico")
    
    'Set the image list
    Call SendMessage(hWndToolbar, TB_SETIMAGELIST,  0 , ByVal hWndIml)

    'Load the button images
    Call SendMessage(hWndToolbar, TB_LOADIMAGES, IDB_STD_SMALL_COLOR, HINST_COMMCTRL)
    
    'Initialize button info.
    'IDM_NEW, IDM_OPEN, and IDM_SAVE are application-defined command constants
      
    For i =  0  To  2 
        With tbb
            .idCommand = i ' Change the ID to be whatever you want
            .iBitmap = i ' Change this value to indicate the index of the button icon, or -1 for no icon
            .iString = - 1  ' If your toolbar button needs to display text, you need to send the toolbar a TB_ADDSTRING message and set iString to the value returned
            .fsState = TBSTATE_ENABLED
            .fsStyle = TBSTYLE_BUTTON
        End With
        SendMessage hWndToolbar, TB_ADDBUTTONS,  1 , tbb
    Next i
      
    'Tell the toolbar to resize itself, and show it.
    Call SendMessage(hWndToolbar, TB_AUTOSIZE,  0 ,  0 )
    ShowWindow hWndToolbar, SW_SHOWNORMAL
    'MsgBox hWndIml
End Sub

Private Sub Form_Load()
    CreateToolbar
End Sub

 Toolbar constants
Private Const WM_USER = &H400
Private Const TBSTYLE_FLAT As Long = &H800
Private Const TB_STYLE_TRANSPARENT As Long = &H8000 '&
Private Sub Form_Load()
    Dim hToolbar As Long
    hToolbar = GetWindow(Toolbar1.hwnd, GW_CHILD)
    'hToolbar = FindWindowEx(Toolbar1.hwnd, 0&, "ToolbarWindow32", vbNullString)
    SetWindowLong hToolbar, GWL_STYLE, GetWindowLong(hToolbar, _
        GWL_STYLE) Or TB_STYLE_TRANSPARENT Or TB_STYLE_FLAT

    ' Create the toolbar.
    hWndToolbar = CreateWindowEx( 0 &, _
      TOOLBAR_CLASS, _
      vbNullString, _
      TBSTYLE_ALTDRAG Or TBSTYLE_FLAT Or TBSTYLE_TOOLTIPS Or TBSTYLE_TRANSPARENT Or _
 TBSTYLE_WRAPABLE Or CCS_TOP Or WS_CHILD Or WS_OVERLAPPED Or WS_VISIBLE, _
      CW_USEDEFAULT, _
      CW_USEDEFAULT, _
      CW_USEDEFAULT, _
      CW_USEDEFAULT, _
      Me.hwnd, _
       0 &, _
      App.hInstance, _
       0 &)

Private Const TB_STYLE_TRANSPARENT As Long = &H8000 '&
Private Const TBSTYLE_TRANSPARENT = &H8000&


   < hToolbar = GetWindow(Toolbar1.hwnd, GW_CHILD) >
    SetWindowLong <hToolbar><Toolbar1.hwnd>, GWL_STYLE, <GetWindowLong(hToolbar, GWL_STYLE) Or> _
     TB<_>STYLE_TRANSPARENT Or TBSTYLE_FLAT Or WS_OVERLAPPED Or _
     TBSTYLE_ALTDRAG Or TBSTYLE_FLAT Or _
     TBSTYLE_TOOLTIPS Or TBSTYLE_TRANSPARENT Or TBSTYLE_WRAPABLE Or CCS_TOP Or WS_CHILD _
     Or WS_OVERLAPPED Or WS_VISIBLE
'<> означает "пробовал варианты"

g_hwndToolBar = CreateToolbarEx(hwndParent, _
                    ToolbarStyle, ID_TOOLBAR,  0 , HINST_COMMCTRL, _
                    IDB_STD_SMALL_COLOR, tbButtonsCreate( 0 ), _
                    UBound(tbButtonsCreate) - LBound(tbButtonsCreate) +  1 , _
                     0 ,  0 ,  32 ,  32 , LenB(tbButtonsCreate( 0 )))

Call SendMessage(g_hwndToolBar, TB_SETBUTTONSIZE,  0 , ByVal MAKELPARAM( 32 ,  32 ))
...
 Public Function MAKELPARAM(wLow As Long, wHigh As Long) As Long
   MAKELPARAM = MAKELONG(wLow, wHigh)
 End Function
 Public Function MAKELONG(wLow As Long, wHigh As Long) As Long
   MAKELONG = LOWORD(wLow) Or (&H10000 * LOWORD(wHigh))
 End Function
Function LOWORD(ByVal dw As Long) As Integer
    If dw And &H8000& Then
        LOWORD = dw Or &HFFFF0000
    Else
        LOWORD = dw And &HFFFF&
    End If
End Function

Call SendMessage(g_hwndToolBar, TB_SETBUTTONSIZE,  0 , ByVal MAKELPARAM( 50 ,  32 ))

    m_hImlTB = ImageList_Create( 16 ,  16 , ILC_MASK Or ILC_COLOR32,  1 ,  0 )
    ImageList_AddMasked m_hImlTB, LoadResPicture( 101 , vbResBitmap), vbBlue
    ImageList_AddMasked m_hImlTB, LoadResPicture( 102 , vbResBitmap), vbBlue

Private Const REBARCLASSNAME = "ReBarWindow32"
Private Const RBS_BANDBORDERS = &H400
Private Const RBBS_VARIABLEHEIGHT = &H40

Sub CreateTheReBar()

 Dim RebarStyle As Long
' WS_CHILD | WS_VISIBLE | WS_CLIPSIBLINGS |
'        WS_CLIPCHILDREN | RBS_VARHEIGHT |
'        CCS_NODIVIDER | RBS_BANDBORDERS,

 RebarStyle = WS_CHILD Or WS_VISIBLE Or WS_CLIPSIBLINGS Or _
                WS_CLIPCHILDREN Or RBS_VARHEIGHT Or _
                CCS_NODIVIDER Or RBS_BANDBORDERS

    g_hwndRebar = CreateWindowEx(WS_EX_TOOLWINDOW, _
      REBARCLASSNAME, _
      vbNullString, _
      RebarStyle, _
       0 , _
       0 , _
       0 , _
       0 , _
      Form1.hWnd, _
       0 &, _
      App.hInstance, _
       0 &)
'    // Create the rebar.
'    HWND hwndRebar = CreateWindowEx(WS_EX_TOOLWINDOW,
'        REBARCLASSNAME,
'        NULL,
'        WS_CHILD | WS_VISIBLE | WS_CLIPSIBLINGS |
'        WS_CLIPCHILDREN | RBS_VARHEIGHT |
'        CCS_NODIVIDER | RBS_BANDBORDERS,
'        0,0,0,0,
'        hwndOwner,
'        NULL,
'        g_hInst, // global instance handle
'        NULL);
End Sub