You can use SetMenuItemBitmaps function for decision of this problem.
procedure TForm1.FormCreate(Sender: TObject); var Picture: TPicture; begin Picture:=TPicture.Create; Picture.LoadFromFile('Plus.BMP'); SetMenuItemBitmaps( PopupMenu1.Handle, 0, MF_BYPOSITION, Picture.Bitmap.Handle, Picture.Bitmap.Handle); end;