Private Sub TreeView1_ItemDrag(ByVal sender As Object, ByVal e As _
  System.Windows.Forms.ItemDragEventArgs) Handles TreeView1.ItemDrag
        Dim node As TreeView = DirectCast(sender, TreeView)
        If e.Button = MouseButtons.Left Then
            TreeView1.DoDragDrop(e.Item, DragDropEffects.All)
        End If
    End Sub

Private Sub Panel1_DragEnter(ByVal sender As Object, ByVal e As _
  System.Windows.Forms.DragEventArgs) Handles Panel1.DragEnter
 If e.Data.GetDataPresent(GetType(TreeNode)) Then
            e.Effect = DragDropEffects.All
        End If
    End Sub

Dim txt As New TextBox
txt.Left = Me.PointToClient(New Point(Cursor.Position.X, Cursor.Position.Y)).X _
  - Me.Panel1.Left
        txt.Top = Me.PointToClient(New Point(Cursor.Position.X, _
        Cursor.Position.Y)).Y - Me.Panel1.Top
Panel1.Controls.Add(txt)
AddHandler txt.Click, AddressOf txt_Click
        AddHandler txt.KeyDown, AddressOf Txt_KeyDown
        AddHandler txt.MouseDown, AddressOf Txt_MouseDown