VB的标准命令按钮CommandButton可以实现图片按钮，并且按钮文字可以居中。

Option Explicit
'Form1上添加一个图片框控件Picture1,一个命令按钮Command1
Private Sub Form_Load()
    
   Picture1.Picture = LoadPicture("F:\资料\My Pictures\2006Spring2-西湖美景.jpg")
   Command1.Caption = "我的图片按钮"
   
   Picture1.AutoRedraw = True
   With Picture1.Font
        .Name = Command1.Caption
        .Bold = True
        .Size = 24
   End With
   
   Picture1.CurrentX = (Picture1.Width - Picture1.TextWidth(Command1.Caption)) / 2
   Picture1.CurrentY = (Picture1.Height - Picture1.TextHeight(Command1.Caption)) / 2
   Picture1.ForeColor = RGB(255,255,255)
   Picture1.Print Command1.Caption
   
   Command1.Caption = ""
   Set Command1.Picture = Picture1.Image
   
End Sub

效果图如下：