Private Sub Command1_Click()
 
    Dim objOLE As VB.OLE
 
    Set objOLE = CreateObject("VB.OLE")
 
    With objOLE
        .Top = 100
        .Left = 100
        .Width = 100
        .Height = 100
        .CreateLink "C:\Bild.gif"
    End With
 
End Sub