property Button.Picture as IPictureDisp
Retrieves or sets a graphic to be displayed in the control.

TypeDescription
IPictureDisp A Picture object being loaded on the control's background.
Use the BorderWidth and BorderHeight properties to specify the control's border. The Picture property doesn't affect the skin used unless it contains transparent areas. Use the ForeColor property to change the control's foreground color. Use the Image property to assign a new image to the button ( this is displayed on the button's skin not on the control's background ).  Use the PictureDisplay property to specify how the picture is layered on the control's background. Use the HTMLPicture property to display custom size pictures anywhere in the button's caption, using the <img> tag.

As BackColor property, the Picture property doesn't affect the opaque areas in the current skin. The following sample changes the control's picture on the background :

With Button1

    .BorderHeight = 20
    .BorderWidth = 20
    
    .Picture = LoadPicture("C:\WINNT\Web\tips.gif")
    .PictureDisplay = Tile
    
    Dim s As String
    s = "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"
    s = s + "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"
    s = s + "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"
    s = s + "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"
    s = s + "cBAAQNQ2BBAeIcFAjgLC+EoAAO4mRzA+DGIsVIAgMBwBABNAJAwAAB1BGBBAOgkAIgOhxAMADg3BCAFhVAdAMhRBCgVgyhUhThKBQBBhLgRAbgPBchogGhUgygkAAgpg7g6ABgdgcBTg3A7hNh1A8BMA5hqhPBpAggEAtAOhnhvBOBRgEAOAIAggCgwhuhIgDnYBAgGgiQCA0g+gpiEAAAdiAg=="
    
    .Caption = "&Help"
    .Image = s
    .VFit = 6
End With

Please notice that the only the control's background is affected. Use the Skin property to change the button's skin.