Public Class Form1
    Private MouseIsDown As Boolean = False
 
    Private Sub Button1_MouseDown(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.MouseEventArgs) Handles Button1.MouseDown
        MouseIsDown = True
    End Sub
 
    Private Sub Button1_MouseMove(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.MouseEventArgs) Handles Button1.MouseMove
        If MouseIsDown Then
            Button1.DoDragDrop(Button1, DragDropEffects.Copy)
        End If
        MouseIsDown = False
    End Sub
 
    Private Sub tblp1_DragEnter(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.DragEventArgs) Handles tblp1.DragEnter
        If e.AllowedEffect = DragDropEffects.Copy Then
            e.Effect = DragDropEffects.Copy
        ElseIf e.AllowedEffect = DragDropEffects.Move Then
            e.Effect = DragDropEffects.Move
        End If
    End Sub
 
    Private Sub tblp1_DragDrop(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.DragEventArgs) Handles tblp1.DragDrop
        Dim bt As New Button
        bt.Location = New System.Drawing.Point(e.X, e.Y)
        bt.Text = "NEU"
        tblp1.Controls.Add(bt)
    End Sub
 
End Class