اخي استخدم هذا الكود
Private Declare Function SetLayeredWindowAttributes Lib "user32.dll" (ByVal hwnd As Long, ByVal ByValcrKey As Long, ByVal bAlpha As Byte, ByVal dwFlags As Long) As Boolean
Private Declare Function SetWindowLong Lib "user32" Alias "SetWindowLongA" (ByVal hwnd As Long, ByVal nIndex As Long, ByVal dwNewLong As Long) As Long
Private Declare Function GetWindowLong Lib "user32" Alias "GetWindowLongA" (ByVal hwnd As Long, ByVal nIndex As Long) As Long
Const LWA_ALPHA = 2
Const GWL_EXSTYLE = (-20)
Const WS_EX_LAYERED = &H80000
Private Sub Form1_Load(ByVal sender As Object, ByVal e As System.EventArgs) Handles Me.Load
Me.BackColor = Color.White
Me.TransparencyKey = Color.White
Me.FormBorderStyle = Windows.Forms.FormBorderStyle.None
SetWindowLong(0, GWL_EXSTYLE, GetWindowLong(0, GWL_EXSTYLE) Or WS_EX_LAYERED)
SetLayeredWindowAttributes(0, 0, 128, LWA_ALPHA)
End Sub
من خصائص الفورم غير قيم ال backcolor , و ال transparencykey وخليهم نفس اللون
وغير قيمة ال FormBorderStyle الى Non
وبالتوفيق ان شاء الله
شكرا لكم اخواني الاعزاء الطريقتين نجحو والحمد لله