Code:
Option Explicit

Public Declare Function SystemParametersInfo Lib "user32" Alias "SystemParametersInfoA" (ByVal uAction As Long, ByVal uParam As Long, ByVal lpvParam As Any, ByVal fuWinIni As Long) As Long
Public Const SPI_SCREENSAVERRUNNING = 97
Public Const SPI_SETDESKWALLPAPER = 20
Public Const SPIF_SENDWININICHANGE = &H2
Public Const SPIF_UPDATEINIFILE = &H1

Public Declare Sub keybd_event Lib "user32" (ByVal bVk As Byte, ByVal bScan As Byte, ByVal dwFlags As Long, ByVal dwExtraInfo As Long)

Sub p_WallPaper()
  ' PURPOSE: Send the current picture to the clipboard
  Clipboard.SetData LoadPicture(frmMain_Directory.File1.List(frmView.imgStretch.Tag)), vbCFBitmap

  ' PURPOSE: Send the Entire Screen to the clipboard
  'Call keybd_event(vbKeySnapshot, 1, 0, 0)

  ' PURPOSE: Send the Active Window to the clipboard
  'Call keybd_event(vbKeySnapshot, 0, 0, 0)
  
  DoEvents
  
  ' PURPOSE: Save the clipboard picture
  SavePicture Clipboard.GetData(vbCFBitmap), "C:\Test.bmp"
  
  ' PURPOSE:Change the wallpaper
  Call SystemParametersInfo(SPI_SETDESKWALLPAPER, True, "C:\Test.bmp", SPIF_UPDATEINIFILE Or SPIF_SENDWININICHANGE)
End Sub