Public Class Form2
 
    Dim WithEvents pbox As New PictureBox _
     With {.Parent = Me, .Dock = DockStyle.Fill}
    Dim bmp_fore As New Bitmap(300, 300)
    Dim bmp_back As New Bitmap(300, 300)
    Dim g_fore As Graphics = Graphics.FromImage(bmp_fore)
    Dim g_back As Graphics = Graphics.FromImage(bmp_back)
 
    Private Sub Form2_Load(ByVal sender As System.Object, _
        ByVal e As System.EventArgs) Handles MyBase.Load
        pbox.BackgroundImageLayout = ImageLayout.None
        pbox.Image = bmp_fore
        pbox.BackgroundImage = bmp_back
    End Sub
 
    Private Sub pbox_MouseClick(ByVal sender As Object, _
    ByVal e As System.Windows.Forms.MouseEventArgs) Handles pbox.MouseClick
 
        If e.Button = Windows.Forms.MouseButtons.Left Then
            Dim bred As New SolidBrush(Color.Red)
            g_back.FillRectangle(bred, New Rectangle(e.X, e.Y, 50, 50))
            pbox.Refresh()
        End If
    End Sub
 
    Private Sub pbox_MouseMove(ByVal sender As Object, _
    ByVal e As System.Windows.Forms.MouseEventArgs) Handles pbox.MouseMove
 
        Dim bred As New SolidBrush(Color.Red)
        g_fore.Clear(Color.Transparent)
        g_fore.FillRectangle(bred, New Rectangle(e.X, e.Y, 50, 50))
        pbox.Refresh()
    End Sub
End Class