Public Class frmContextMenu
 
    Dim btn As New List(Of Button)
    Dim cms As New List(Of ContextMenuStrip)
 
    Private Sub frmContextMenu_Load(sender As Object,
             e As EventArgs) Handles MyBase.Load
 
        For i As Integer = 1 To 3
            Dim bt As New Button, cm As New ContextMenuStrip
            With cm
                .Items.Add("A" & i.ToString)
                .Items.Add("B" & i.ToString)
                .Text = i.ToString
                AddHandler .ItemClicked, AddressOf cms_itemclicked
 
            End With
            With bt
                .Top = i * 30
                .Text = i.ToString
                .ContextMenuStrip = cm
                .Parent = Me
                AddHandler .Click, AddressOf btn_Click
                AddHandler .MouseDown, AddressOf btn_mousedown
            End With
            cms.Add(cm) : btn.Add(bt)
        Next
    End Sub
 
 
    Private Sub btn_Click(sender As Object, e As EventArgs)
 
        Dim bt As Button = DirectCast(sender, Button)
        MsgBox("Button " & bt.Text & " ist geclickt")
 
    End Sub
 
 
    Private Sub cms_itemclicked(sender As Object, 
        e As ToolStripItemClickedEventArgs)
 
        Dim cm As ContextMenuStrip = 
               DirectCast(sender, ContextMenuStrip)
        Dim cmtxt As String = e.ClickedItem.Text
 
        MsgBox("Menu " & cm.Text & "  Item " & cmtxt & " ist geclicked")
 
    End Sub
 
 
    Private Sub btn_Mousedown(sender As Object, e As MouseEventArgs)
 
        If e.Button = MouseButtons.Left AndAlso 
            TypeOf sender Is Button Then
 
            Dim bt As Button = DirectCast(sender, Button)
            Dim pos As Point '= bt.Location
            pos.X = bt.Width : pos.Y = 8
            bt.ContextMenuStrip.Show(bt, pos)
        End If
 
    End Sub
End Class