Private Sub Picture_ShowScrollbars()
  Dim hVis As Boolean
  Dim vHis As Boolean
 
  With Picture1
    Picture2.BorderStyle = 0
    VScroll1.Max = (Picture2.Height - .ScaleHeight) + HScroll1.Height
    HScroll1.Max = (Picture2.Width - .ScaleWidth) + VScroll1.Width
  End With
End Sub
 
Private Sub Command1_Click()
    cmdLoadPicture
End Sub
 
Private Sub HScroll1_Change()
  Picture2.Left = -HScroll1.Value
End Sub
 
Private Sub HScroll1_Scroll()
  Picture2.Left = -HScroll1.Value
End Sub
Private Sub VScroll1_Change()
  Picture2.Top = -VScroll1.Value
End Sub
 
Private Sub VScroll1_Scroll()
  Picture2.Top = -VScroll1.Value
End Sub
 
Private Sub cmdLoadPicture()
  On Local Error Resume Next
  With CommonDialog1
    .CancelError = True
    .Filter = "alle Bilddateien|*.bmp;*.jpg;*.gif"
    .ShowOpen
    If Err = 0 Then
      Picture2.Picture = LoadPicture(.FileName)
      Picture_ShowScrollbars
    End If
  End With
End Sub

Mit freundlichen Gr??en,
Andy G.