Public Class Form1
   Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As _
     System.EventArgs) Handles MyBase.Load
      For i As Integer = 0 To 2
         For j As Integer = 0 To 2
            Me.Controls.Add(CreateButton(i, j))
         Next
      Next
   End Sub
 
   Private Function CreateButton(ByVal x As Integer, ByVal y As Integer) As _
     Button
      Dim btn As Button
 
      btn = New Button
      btn.Name = "B" & (x + y).ToString
      btn.Location = New Point(40 + 60 * x, 40 + 60 * y)
      btn.Size = New Size(40, 40)
      btn.Text = btn.Name
 
      AddHandler btn.Click, AddressOf Button_Click
 
      Return btn
   End Function
 
   Private Sub Button_Click(ByVal sender As System.Object, ByVal e As _
     System.EventArgs)
      If TypeOf sender Is Button Then
         MessageBox.Show(DirectCast(sender, Button).Text)
      End If
   End Sub
End Class