Private Sub GridDrawCustomHeaderColumns(ByVal dgv As DataGridView, _
 ByVal e As DataGridViewCellPaintingEventArgs, ByVal img As Image, _
     ByVal Style As DGVHeaderImageAlignments)
        ' All of the graphical Processing is done here.
        Dim gr As Graphics = e.Graphics
        gr.FillRectangle( _
         New SolidBrush(dgv.ColumnHeadersDefaultCellStyle.BackColor), _
         e.CellBounds)
        If img IsNot Nothing Then
            Select Case Style
                Case DGVHeaderImageAlignments.FillCell
                    gr.DrawImage( _
                     img, e.CellBounds.X, e.CellBounds.Y, _
                     e.CellBounds.Width, e.CellBounds.Height)
                Case DGVHeaderImageAlignments.SingleCentered
                    gr.DrawImage(img, _
                     ((e.CellBounds.Width - img.Width) \ 2) + _
                       e.CellBounds.X, _
                     ((e.CellBounds.Height - img.Height) \ 2) + _
                       e.CellBounds.Y, _
                     img.Width, img.Height)
                Case DGVHeaderImageAlignments.SingleLeft
                    gr.DrawImage(img, e.CellBounds.X, _
                     ((e.CellBounds.Height - img.Height) \ 2) + _
                       e.CellBounds.Y, _
                     img.Width, img.Height)
                Case DGVHeaderImageAlignments.SingleRight
                    gr.DrawImage(img, _
                     (e.CellBounds.Width - img.Width) + _
                       e.CellBounds.X, _
                     ((e.CellBounds.Height - img.Height) \ 2) + _
                       e.CellBounds.Y, _
                     img.Width, img.Height)
                Case DGVHeaderImageAlignments.Tile
                    Dim br As New System.Drawing.TextureBrush(img, _
                      Drawing2D.WrapMode.Tile)
                    gr.FillRectangle(br, e.ClipBounds)
                Case Else
                    gr.DrawImage( _
                     img, e.CellBounds.X, e.CellBounds.Y, _
                     e.ClipBounds.Width, e.CellBounds.Height)
            End Select
        End If
        If e.Value Is Nothing Then
            e.Handled = True
            Return
        End If
        Using sf As New StringFormat
            With sf
                Select Case dgv.ColumnHeadersDefaultCellStyle.Alignment
                    Case DataGridViewContentAlignment.BottomCenter
                        .Alignment = StringAlignment.Center
                        .LineAlignment = StringAlignment.Far
                    Case DataGridViewContentAlignment.BottomLeft
                        .Alignment = StringAlignment.Near
                        .LineAlignment = StringAlignment.Far
                    Case DataGridViewContentAlignment.BottomRight
                        .Alignment = StringAlignment.Far
                        .LineAlignment = StringAlignment.Far
                    Case DataGridViewContentAlignment.MiddleCenter
                        .Alignment = StringAlignment.Center
                        .LineAlignment = StringAlignment.Center
                    Case DataGridViewContentAlignment.MiddleLeft
                        .Alignment = StringAlignment.Near
                        .LineAlignment = StringAlignment.Center
                    Case DataGridViewContentAlignment.MiddleRight
                        .Alignment = StringAlignment.Far
                        .LineAlignment = StringAlignment.Center
                    Case DataGridViewContentAlignment.TopCenter
                        .Alignment = StringAlignment.Center
                        .LineAlignment = StringAlignment.Near
                    Case DataGridViewContentAlignment.TopLeft
                        .Alignment = StringAlignment.Near
                        .LineAlignment = StringAlignment.Near
                    Case DataGridViewContentAlignment.TopRight
                        .Alignment = StringAlignment.Far
                        .LineAlignment = StringAlignment.Near
                End Select
              End With
            With dgv.ColumnHeadersDefaultCellStyle
                gr.DrawString(e.Value.ToString, .Font, _
                 New SolidBrush(.ForeColor), e.CellBounds, sf)
            End With
        End Using
        e.Handled = True
    End Sub

Danke für die Hilfe

Gruß Christian