try this:
vb Code:
Public Class Form1
Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
Dim IEToolStripMenuItem As New ToolStripMenuItem("Web", Nothing, Nothing, "Web")
Dim subitem1 As New ToolStripMenuItem("subitem1", Nothing, Nothing, "subitem1")
IEToolStripMenuItem.DropDownItems.Add(subitem1)
Dim subitem2 As New ToolStripMenuItem("subitem2", Nothing, AddressOf clickHandler, "subitem2")
Dim subitem3 As New ToolStripMenuItem("subitem3", Nothing, AddressOf clickHandler, "subitem3")
subitem1.DropDownItems.Add(subitem2)
subitem1.DropDownItems.Add(subitem3)
MenuStrip1.Items.Add(IEToolStripMenuItem)
End Sub
Private Sub clickHandler(ByVal sender As System.Object, ByVal e As System.EventArgs)
MsgBox(DirectCast(sender, ToolStripMenuItem).Name)
End Sub
End Class