Imports System.Drawing.Imaging 
        Imports System.Drawing
        Const x As Integer = 100
        Dim img1 As Image = Image.FromFile("C:\bild1.bmp")
        Dim img2 As Image = Image.FromFile("C:\bild2.bmp")
        Dim b As New Bitmap(img1)
        Dim g As Graphics = Graphics.FromImage(b)
        Dim ptsArray As Single()() = {New Single() {1, 0, 0, 0, 0}, New Single( _
          ) {0, 1, 0, 0, 0}, New Single() {0, 0, 1, 0, 0}, New Single() {0, 0, _
          0, x, 0}, New Single() {0, 0, 0, 0, 1}}
        Dim imgAttr As New System.Drawing.Imaging.ImageAttributes
        Dim clrMatrix As New ColorMatrix(ptsArray)
        g.DrawImage(img1, 0, 0)
        imgAttr.SetColorMatrix(clrMatrix, ColorMatrixFlag.Default, _
          ColorAdjustType.Bitmap)
        g.DrawImage(img2, New Rectangle(0, 0, img1.Height, img1.Width), 0, 0, _
        img2.Width, img2.Height, GraphicsUnit.Pixel, imgAttr)
        Me.PictureBox1.Image = b