Public Class Form1
    Private Pos As Point
 
    Private Sub Form1_Load(ByVal sender As Object, ByVal e As System.EventArgs) _
      Handles Me.Load
        Me.Panel1.BorderStyle = BorderStyle.FixedSingle
    End Sub
 
    Private Sub Panel1_MouseDown(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.MouseEventArgs) Handles Panel1.MouseDown
        If e.Button = Windows.Forms.MouseButtons.Left Then
            Pos = New Point(e.Location)
        End If
    End Sub
 
    Private Sub Panel1_MouseMove(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.MouseEventArgs) Handles Panel1.MouseMove
        If e.Button = Windows.Forms.MouseButtons.Left Then
            Panel1.Location = New Point(Panel1.Location + (e.Location - Pos))
        End If
    End Sub
End Class