На элементе imgToolBar создаем:

Begin VB.PictureBox MenuMainItem
BorderStyle = 0 'None
Visible = 0 'False
Begin VB.Label MenuMainCapt
AutoSize = -1 'True
BackStyle = 0 'Transparent
Caption = "Menu"            
End
Begin VB.Label MenuMainCaptS
AutoSize = -1 'True
BackStyle = 0 'Transparent
Caption = "&Menu"
ForeColor = &H8000000E&
End
Begin VB.Line MenuMainLineSD
BorderColor = &H80000010&
BorderWidth = 3
Visible = 0 'False
End
Begin VB.Line MenuMainLineSR
BorderColor = &H80000010&
BorderWidth = 3
Visible = 0 'False
End
Begin VB.Line MenuMainLineDn
Visible = 0 'False
End
Begin VB.Line MenuMainLineRt
Visible = 0 'False
End
Begin VB.Line MenuMainLineLt
BorderColor = &H8000000E&
Visible = 0 'False
End
Begin VB.Line MenuMainLineUp
BorderColor = &H8000000E&
Visible = 0 'False
End
End

Для каждого элемента строчного меню.