'TestDaten
       With listview1.Columns
            .Add("SP1", 100)
            .Add("SP2", 200)
            .Add("SP3", 100)
        End With
 
        For i As Integer = 0 To 9
            Dim lvi As ListViewItem = listview1.Items.Add("Test " & i + 1)
            lvi.SubItems.Add(CStr(i * 10)) 'Progresswert eintragen
        Next i

    Private Sub listview1_DrawColumnHeader(sender As Object, _
        e As System.Windows.Forms.DrawListViewColumnHeaderEventArgs) _
        Handles listview1.DrawColumnHeader
 
        e.DrawDefault = True
    End Sub
 
    Private Sub listview1_DrawItem(sender As Object, _
        e As System.Windows.Forms.DrawListViewItemEventArgs) _
        Handles listview1.DrawItem
 
        e.DrawText()
    End Sub
 
    Private Sub listview1_DrawSubItem(sender As Object, _
        e As System.Windows.Forms.DrawListViewSubItemEventArgs) _
        Handles listview1.DrawSubItem
 
        If e.ColumnIndex = 1 Then
            Using bw As New SolidBrush(Color.Yellow), _
                bb As New SolidBrush(Color.Blue)
                e.Graphics.FillRectangle(bw, e.Bounds)
                With e.Bounds
                    e.Graphics.FillRectangle(bb, .X, .Y + 2, _
                    CInt(.Width * CInt(e.SubItem.Text) / 100), _
                    CInt(.Height * 0.8))
                End With
            End Using
        End If
    End Sub