在https://www.haolizi.net/example/view_25474.html下載（無需積分）。

using System;
using System.Collections.Generic;
using System.Drawing;
using System.Drawing.Imaging;
using System.Windows.Forms;

public class ConextMenuItem
{
    public Color Select_boxColor = Color.FromArgb(229, 195, 101);
    public Color Select_backColor = Color.FromArgb(253, 244, 191);
    public List<bool> menuEnable = new List<bool>();
    public List<Point> points = new List<Point>();
    public int Count = 0;

    private bool itemSelect = true;
    private ToolTip toolTip = new ToolTip();

    private class MenuItem
    {
        public string Item_Name;
        public string Item_Tooltips;
        public Size Item_Size;
        public Bitmap Item_Icon;
        public Point Item_Location;
        public bool Item_Enable;
        public bool Item_ShowTips;
        public Bitmap Item_DisableImage;

        public MenuItem(string _Name, string _Tips, Size _Size, Bitmap _Icon, bool _Enable, Point _Location, bool _showTips)
        {
            Item_Name = _Name;
            Item_Tooltips = _Tips;
            Item_Size = _Size;
            Item_Icon = _Icon;
            Item_Enable = _Enable;
            Item_Location = _Location;
            Item_ShowTips = _showTips;

            ImageAttributes attr = new ImageAttributes();
            attr.SetColorMatrix(new ColorMatrix() { Matrix33 = 0.26f });
            Item_DisableImage = new Bitmap(_Icon.Width, _Icon.Height);
            Graphics g = Graphics.FromImage(Item_DisableImage);
            g.DrawImage(_Icon, new Rectangle(0, 0, _Icon.Width, _Icon.Height), 0, 0, _Icon.Width, _Icon.Height, GraphicsUnit.Pixel, attr);
            g.Dispose();
        }
    }
    private List<MenuItem> Menu_Items = new List<MenuItem>();

    public void Clear()
    {
        Menu_Items.Clear();
        menuEnable.Clear();
        points.Clear();
        Count = 0;
    }

    public void SetItemEnable(Control obj, int _num, bool _enable)
    {
        Menu_Items[_num].Item_Enable = _enable;
        menuEnable[_num] = _enable;
        if (_enable)
        {
            (obj.Controls[Menu_Items[_num].Item_Name].Controls[0] as PictureBoxEx).BackgroundImage = Menu_Items[_num].Item_Icon;
        }
        else
        {
            (obj.Controls[Menu_Items[_num].Item_Name].Controls[0] as PictureBoxEx).BackgroundImage = Menu_Items[_num].Item_DisableImage;
        }
    }

    public void SetTipsEnable(Control obj, int _num, bool _enable)
    {
        Menu_Items[_num].Item_ShowTips = _enable;
        if (_enable)
        {
            toolTip.SetToolTip(
                obj.Controls[Menu_Items[_num].Item_Name].Controls[0] as PictureBoxEx, Menu_Items[_num].Item_Tooltips
                );
        }
        else
        {
            toolTip.SetToolTip(
                obj.Controls[Menu_Items[_num].Item_Name].Controls[0] as PictureBoxEx, null
                );
        }
    }

    public void SetLocation(Control obj, int _num, Point _location)
    {
        obj.Controls[Menu_Items[_num].Item_Name].Location = _location;
        points[_num] = _location;
    }

    public void Add(
        Control _Inobj, string _Name, string _tipsText, Size _Size, Bitmap _Icon, Point _Location,
        EventHandler MouseClick, bool _Enable = true, bool _showTips = true
        )
    {
        Menu_Items.Add(new MenuItem(_Name, _tipsText, _Size, _Icon, _Enable, _Location, _showTips));

        Bitmap icon = new Bitmap(_Icon.Width, _Icon.Height);
        if (_Enable)
        {
            icon = _Icon;
        }
        else
        {
            icon = Menu_Items[Menu_Items.Count - 1].Item_DisableImage;
        }

        PictureBoxEx Icon = new PictureBoxEx()
        {
            Name = _Name,
            Location = new Point(1, 1),
            Size = _Size,
            BackgroundImage = icon,
            BackgroundImageLayout = ImageLayout.Center,
            BackColor = Color.Transparent,
            Tag = Menu_Items.Count - 1
        };
        Icon.MouseEnter  = Item_MouseEnter;
        Icon.MouseLeave  = Item_MouseLeave;
        Icon.Click  = MouseClick;

        if (_showTips)
        {
            toolTip.SetToolTip(Icon, _tipsText);
        }

        PanelEx ToolBar = new PanelEx()
        {
            Name = _Name,
            Size = new Size(_Size.Width   2, _Size.Height   2),
            Location = _Location,
            BackColor = Color.Transparent,
            Tag = Menu_Items.Count - 1
        };
        ToolBar.Controls.Add(Icon);

        _Inobj.Controls.Add(ToolBar);

        menuEnable.Add(_Enable);
        points.Add(_Location);
        Count = Menu_Items.Count;
    }

    public void Item_MouseEnter(object sender, EventArgs e)
    {
        PictureBoxEx pL = (PictureBoxEx)sender;

        if (Menu_Items[(int)pL.Tag].Item_Enable)
        {
            pL.Parent.BackColor = Select_boxColor;
            pL.BackColor = Select_backColor;
            pL.Cursor = Cursors.Hand;
        }
        else
        {
            pL.Cursor = Cursors.Default;
        }
    }

    public void Item_MouseLeave(object sender, EventArgs e)
    {
        PictureBoxEx pL = (PictureBoxEx)sender;
        if (itemSelect)
        {
            pL.Parent.BackColor = Color.Transparent;
            pL.BackColor = Color.Transparent;
            pL.Cursor = Cursors.Default;
        }
    }

    public void Select_Stay()
    {
        itemSelect = false;
    }

    public void Select_Restore(Control obj)
    {
        itemSelect = true;
        obj.Parent.BackColor = Color.Transparent;
        obj.BackColor = Color.Transparent;
    }
}