En el formulario añadiremos un picturebox y en el evento form_paint escribiremos :

    Dim i As Integer
    For i = 0 To Form1.ScaleHeight Step Picture1.Height
           For j = 0 To Form1.ScaleWidth Step Picture1.Width
               PaintPicture Picture1, j, i, Picture1.Width, Picture1.Height
           Next
    Next