http://topic.csdn.net/t/20020107/13/461873.html

用这段代码试试:
Option Explicit
Private Declare Function CreateCompatibleBitmap Lib "gdi32" (ByVal hdc As Long, _
ByVal nWidth As Long, ByVal nHeight As Long) As Long
Private Declare Function SelectObject Lib "gdi32" (ByVal hdc As Long, _
ByVal hObject As Long) As Long

Private Sub Form_Load()
Dim Bitmap
Me.AutoRedraw = True
Bitmap = CreateCompatibleBitmap(Me.hdc, 0, 0)
SelectObject Me.hdc, Bitmap '设置窗体透明
End Sub

Private Sub Label1_DblClick()
End
End Sub

2楼正解。

可以试试MSForm2

噢...谢谢你..不过这还不是我所表达的意思.
我的意思是让所有控件都可以透明的具有通用性的代码

item.visible=false

这个代码很不错了。