'make a new project
'with a toolbar 
on
 it (name = toolbar1)
'insert the next code
'press F5

Private Declare Function SendMessage Lib "user32" 
alias
 "SendMessageA" (ByVal HWnd As Long, ByVal wMsg As Long, ByVal wParam As Integer, ByVal lParam As Long) As Long
Private Declare Function FindWindowEx Lib "user32" 
alias
 "FindWindowExA" (ByVal hWnd1 As Long, ByVal hWnd2 As Long, ByVal lpsz1 As String, ByVal lpsz2 As String) As Long
Const WM_USER = &H400
Const TB_SETSTYLE = WM_USER + 56
Const TB_GETSTYLE = WM_USER + 57
Const TBSTYLE_FLAT = &H800

Private 
sub
 SetToolBarFlat(tlbTemp As Toolbar)
    	Dim lngStyle As Long
    	Dim lngResult As Long
    	Dim lngHWND As Long
    
    	lngHWND = FindWindowEx(tlbTemp.HWnd, 0&, "ToolbarWindow32", vbNullString)
    	lngStyle = SendMessage(lngHWND, TB_GETSTYLE, &O0, &O0)
    	lngStyle = lngStyle Or TBSTYLE_FLAT
    	lngResult = SendMessage(lngHWND, TB_SETSTYLE, 0, lngStyle)
    	tlbTemp.Refresh
    
End Sub

Private 
sub
 Form_Load
	Call SetToolbarFlat(Toolbar1)

End Sub