原来写打飞机游戏时想让飞机任意角度旋转，就写了这个，比较简单。因为纯以像素点为对象，速度不理想，没用上。也没再考虑，看大家是否感兴趣，可以交流。
窗体代码

Option Explicit

Private Sub Command1_Click()
  Dim x, y As Integer
  Dim x0, y0, x1, y1 As Integer
  Dim zoom As Single '缩小倍数
  zoom = 1
    '以图片中心为圆心旋转
  x0 = Picture1.Width / 2
  y0 = Picture1.Height / 2
  For x1 = 0 To Picture1.Width
    For y1 = 0 To Picture1.Height
      x = rotate_point(x0, y0, x1, y1, 0, rotate).x + 200
      y = rotate_point(x0, y0, x1, y1, 0, rotate).y + 200
      Form1.PSet (x / zoom, y / zoom), Picture1.Point(x1, y1)
    Next
  Next
  rotate = rotate + 10
End Sub

模块代码

'coordinate type
Option Explicit
Type coodinate
  x As Integer
  y As Integer
End Type

Public rotate As Single
'function return x and y
Function rotate_point(x0, y0, x1, y1 As Integer, direction As Boolean, angle As Single) As coodinate 'center point(x0,y0) end point(x1,y1) direction=0 clockwise direction=1 counterclockwise
  Dim temp, r As Single
  r = ((y1 - y0) ^ 2 + (x1 - x0) ^ 2) ^ 0.5
  If (x1 - x0) <> 0 Then temp = Atn((y1 - y0) / (x1 - x0))
  If x1 < x0 Then temp = temp + 3.14
  If x1 > x0 And y1 < y0 Then temp = temp + 6.28

  temp = temp + ((-1) ^ direction) * (3.14 * angle / 180)
  If temp > 6.28 Then temp = temp - 6.28
  If temp < 0 Then temp = temp + 6.28
  rotate_point.x = x0 + r * Cos(temp)
  rotate_point.y = y0 + r * Sin(temp)
End Function