Dim pb(16, 16) As PictureBox
 
        For n = 1 To Y
            For i = 1 To X
 
                pb(i, n) = New PictureBox
 
                With pb(i, n)
 
                    .BackColor = Color.White
                    .Location = New Point(21 * i, 21 * n)
                    .Size = New Size(20, 20)
 
                End With
 
                'AddHandler pb(i, n).Click, AddressOf pb_click
 
                Me.Controls.Add(pb(i, n))
 
            Next i
        Next n

Public Class frmtest
 
    Private Sub frmtest_Load(sender As Object, e As EventArgs) Handles _
      MyBase.Load
 
        Dim x, y As Integer
        x = 16 : y = 16
 
        Dim pb(x, y) As PictureBox
 
        For n As Integer = 0 To y
            For i As Integer = 0 To x
 
                pb(i, n) = New PictureBox
 
                With pb(i, n)
 
                    .BackColor = Color.White
                    .Location = New Point(21 * i, 21 * n)
                    .Size = New Size(20, 20)
                    .Tag = i.ToString & " " & n.ToString
                End With
 
                AddHandler pb(i, n).Click, AddressOf pb_click
 
                Me.Controls.Add(pb(i, n))
 
            Next i
        Next n
 
    End Sub
 
 
    Private Sub pb_click(ByVal sender As Object, e As EventArgs)
 
        Dim pb As PictureBox = DirectCast(sender, PictureBox)
        MsgBox(pb.Tag.ToString & " ist geclickt")
    End Sub
End Class