' Benötigte Deklaration
Private Declare Function WindowFromPoint Lib "user32" _
  Alias "WindowFromPoint" ( _
  ByVal xPoint As Long, _
  ByVal yPoint As Long) As Long
 
Private Declare Function GetCursorPos Lib "user32" ( _
  lpPoint As POINTAPI) As Long
 
Private Type POINTAPI
  x As Long
  y As Long
End Type

Dim P As POINTAPI
GetCursorPos P
 
If WindowFromPoint(P.x, P.y) = Picture1.hWnd Then
  ' Maus befindet sich innerhalb der PictureBox
  ...
End If

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