You will have to be a little more specific i am afraid.
If you mean you want to scroll a picture then.
Add a PictureBox to the Form.
Place another PictureBox inside the above one. This one can be as big as you like.
Now add scroll bars next to the outer PicBox.
In the scrollevents.
Code:
Private Sub VScroll1_Change()
Picture2.Top = -VScroll1
End Sub
Private Sub HScroll1_Change()
Picture2.Left = -HScroll1
End Sub