Thank your help mark.bottomley - this is the code I end up with and it works

CODE
Dim mapFileSR As New StreamReader(mapFile)
Dim index As Integer = 0
Dim tileXLoc As Point = New Point(0, 0)
Dim tileYLoc As Point = New Point(32, 32)
While Not mapFileSR.EndOfStream
lineoftext = mapFileSR.ReadLine
If lineoftext <> "" Then
ReDim Preserve myLines(index)
myLines(index) = lineoftext
For y As Integer = 0 To myLines.Length - 1
For x As Integer = 0 To myLines(y).Length - 1
tileXLoc.Y = y * 32
tileXLoc.X = x * 32
Select Case myLines(y).Substring(x, 1)
Case CChar("1") 'Grass
e.Graphics.DrawImage(tiles, New Rectangle(tileXLoc, CType(tileYLoc, Drawing.Size)), _
New Rectangle(0, 0, 32, 32), GraphicsUnit.Pixel)
Case CChar("2") 'Stone Wall
e.Graphics.DrawImage(tiles, New Rectangle(tileXLoc, CType(tileYLoc, Drawing.Size)), _
New Rectangle(32, 0, 32, 32), GraphicsUnit.Pixel)
Case CChar("3") 'Floor Boards
e.Graphics.DrawImage(tiles, New Rectangle(tileXLoc, CType(tileYLoc, Drawing.Size)), _
New Rectangle(64, 0, 32, 32), GraphicsUnit.Pixel)
Case CChar("4") 'Stone in Grass
e.Graphics.DrawImage(tiles, New Rectangle(tileXLoc, CType(tileYLoc, Drawing.Size)), _
New Rectangle(0, 32, 32, 32), GraphicsUnit.Pixel)
Case CChar("5") 'Dirt in Grass
e.Graphics.DrawImage(tiles, New Rectangle(tileXLoc, CType(tileYLoc, Drawing.Size)), _
New Rectangle(32, 32, 32, 32), GraphicsUnit.Pixel)
Case CChar("6") 'Dirt
e.Graphics.DrawImage(tiles, New Rectangle(tileXLoc, CType(tileYLoc, Drawing.Size)), _
New Rectangle(64, 32, 32, 32), GraphicsUnit.Pixel)
End Select
Next x
Next y
index += 1
End If
End While
'Draw the Hero to the screen - only here for testing purposes
e.Graphics.DrawImage(heroSprite, New Rectangle(64, 64, 32, 32), _
New Rectangle(160, 0, 32, 32), GraphicsUnit.Pixel)
Thank you for your help again Mark