With Me.MSFlexGrid1 .MergeCells = flexMergeFree .MergeRow(2) = True .TextMatrix(1, 1) = " Visual Basic " .TextMatrix(1, 2) = " Visual Basic " .Col = 1 .Row = 1 Set .CellPicture = LoadPicture("c:\Program Files\Microsoft Visual Studio\COMMON\Graphics\Icons\Flags\CTRUSA.ICO") .Col = 2 .Row = 1 Set .CellPicture = LoadPicture("c:\Program Files\Microsoft Visual Studio\COMMON\Graphics\Icons\Flags\CTRUSA.ICO") .CellBackColor = vbRed End With