實現方法：(用VS.net的可視化實現）
新建一個項目(notifyicon)
把右鍵菜單（contextmenu)拖入表單中.加入菜單的子菜單項。比如“顯示”、“隱藏”等菜單項。
雙擊各菜單項為各菜單項加入單擊事件。
比如：（顯示）me.show
 (隱藏）me.hide
把托盤控件拖入表單中。設置其顯示文字(.text)、圖標文件(icon)
設置托盤的右鍵菜單(contextmenu)為你剛才創建的菜單。
這樣就很方便的實現以前VB需要好多的Win API才能實現的功能。

附上該form的源代碼
Public Class notifyIcon
Inherits System.Windows.Forms.Form

#Region " Windows Form Designer generated code "

Public Sub New()
MyBase.New()

'This call is required by the Windows Form Designer.
InitializeComponent()

'Add any initialization after the InitializeComponent() call

End Sub

'Form overrides dispose to clean up the component list.
Protected Overloads Overrides Sub Dispose(ByVal disposing As Boolean)
If disposing Then
If Not (components Is Nothing) Then
components.Dispose()
End If
End If
MyBase.Dispose(disposing)
End Sub

'Required by the Windows Form Designer
Private components As System.ComponentModel.IContainer

'NOTE: The following procedure is required by the Windows Form Designer
'It can be modified using the Windows Form Designer.
'Do not modify it using the code editor.
Friend WithEvents Button1 As System.Windows.Forms.Button
Friend WithEvents NotifyIcon1 As System.Windows.Forms.NotifyIcon
Friend WithEvents ContextMenu1 As System.Windows.Forms.ContextMenu
Friend WithEvents MenuItem1 As System.Windows.Forms.MenuItem
Friend WithEvents MenuItem2 As System.Windows.Forms.MenuItem
<System.Diagnostics.DebuggerStepThrough()> Private Sub InitializeComponent()
Me.components = New System.ComponentModel.Container()
Dim resources As System.Resources.ResourceManager = New System.Resources.ResourceManager(GetType(notifyIcon))
Me.Button1 = New System.Windows.Forms.Button()
Me.NotifyIcon1 = New System.Windows.Forms.NotifyIcon(Me.components)
Me.ContextMenu1 = New System.Windows.Forms.ContextMenu()
Me.MenuItem1 = New System.Windows.Forms.MenuItem()
Me.MenuItem2 = New System.Windows.Forms.MenuItem()
'
'Button1
'
Me.Button1.Location = New System.Drawing.Point(128, 48)
Me.Button1.Name = "Button1"
Me.Button1.Size = New System.Drawing.Size(88, 24)
Me.Button1.TabIndex = 0
Me.Button1.Text = "Button1"
'
'NotifyIcon1
'
Me.NotifyIcon1.ContextMenu = Me.ContextMenu1
Me.NotifyIcon1.Icon = New System.Drawing.Icon("C:\root.ico")
Me.NotifyIcon1.Text = "NotifyIcon and ContextMenu"
Me.NotifyIcon1.Visible = True
'
'ContextMenu1
'
Me.ContextMenu1.MenuItems.AddRange(New System.Windows.Forms.MenuItem() {Me.MenuItem1, Me.MenuItem2})
'
'MenuItem1
'
Me.MenuItem1.Index = 0
Me.MenuItem1.Text = "顯示"
'
'MenuItem2
'
Me.MenuItem2.Index = 1
Me.MenuItem2.Text = "隱藏"
'
'notifyIcon
'
Me.AutoScaleBaseSize = New System.Drawing.Size(5, 13)
Me.ClientSize = New System.Drawing.Size(292, 273)
Me.Name = "notifyIcon"

End Sub

#End Region


Private Sub MenuItem1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MenuItem1.Click
Me.Show()
End Sub

Private Sub MenuItem2_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MenuItem2.Click
Me.Hide()
End Sub
End Class