Try this. Make a Form with an ImageList (with a Bitmap loaded in it's ListImage), CommandButton and a Menu (with some SubMenu's).
Code:
Private Declare Function GetMenu Lib "user32" (ByVal hwnd As Long) As Long
Private Declare Function GetSubMenu Lib "user32" (ByVal hMenu As Long, ByVal nPos As Long) As Long
Private Declare Function GetMenuItemID Lib "user32" (ByVal hMenu As Long, ByVal nPos As Long) As Long
Private Declare Function SetMenuItemBitmaps Lib "user32" (ByVal hMenu As Long, ByVal nPosition As Long, ByVal wFlags As Long, ByVal hBitmapUnchecked As Long, ByVal hBitmapChecked As Long) As Long
Const MF_BITMAP = &H4&
Private Sub Command1_Click()
Dim hMenu As Long, hSub As Long, ItemID As Long
hMenu = GetMenu(Me.hwnd)
hSub = GetSubMenu(hMenu, 0)
ItemID = GetMenuItemID(hSub, 0)
SetMenuItemBitmaps hMenu, ItemID, MF_BITMAP, ImageList1.ListImages(1).Picture, ImageList1.ListImages(1).Picture
End Sub