Public Class Form1
    Dim katsayisi As Integer = 10


    Dim temp As PictureBox() = New PictureBox(katsayisi) {} 
    Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load

        Dim cnt As Integer = 0
        Dim x As Integer = 15
        Dim y As Integer = 30

        For i = 0 To 9
            For j = 0 To 9
                temp(cnt) = New PictureBox
                temp(cnt).Location = New System.Drawing.Point(x, y) 'yerini belirlemek içinkullandık
                temp(cnt).Size = New System.Drawing.Size(30, 30) 'büyüklüğünü ayarlıyoruz
                temp(cnt).ForeColor = System.Drawing.Color.Black 'rengi
                temp(cnt).BackColor = System.Drawing.Color.Red 'arka plan
                temp(cnt).Image = Image.FromFile(dosyayolu)
                '//temp(cnt).Name=""
                GroupBox1.Controls.Add(temp(cnt))                
                y = y + 30 'y eksenindeki yerini arttırıyor
            Next
            x = x + 30
            y = 30
        Next