Public Class Form1
    Dim x
    Dim r(9999) As PictureBox
    Dim track(9999) As Integer
    Dim Timer(9999) As Timer
    Dim wow = False
    Public Event Tick As EventHandler
    Dim handler As EventHandler

    Private Function makeR()
        If x = 9999 Or wow = True Then
        Else
            x -= 1
            r(x) = New PictureBox
            r(x).Image = My.Resources.n1
            r(x).Visible = True
            r(x).Top = 278
            r(x).Width = 25
            r(x).Height = 25
            r(x).Left = 12
            Controls.Add(r(x))
            track(x) = x
            Timer(x).Interval = 1
            AddHandler Timer(x).Tick, handler
            Timer(x).Start()
            wow = True
            'r(track).Top = r(track).Top + 1
            Return 0
        End If
        r(x) = New PictureBox
        r(x).Image = My.Resources.n1
        r(x).Visible = True
        r(x).Top = 278
        r(x).Width = 25
        r(x).Height = 25
        r(x).Left = 12
        Controls.Add(r(x))
        track(x) = x
        Timer(x).Interval = 1
        AddHandler Timer(x).Tick, handler
        Timer(x).Start()
        x += 1
        'r(track).Top = r(track).Top + 1
        Return 0
    End Function


  
End Class

Public Class Form1
    Dim x
    Dim r(9999) As PictureBox
    Dim track(9999) As Integer
    Dim Timer(9999) As Timer
    Dim wow = ""
    Public Event Tick As EventHandler

    Private Sub TimerEventProcessor(ByVal myObject As Object, _
                                          ByVal myEventArgs As EventArgs)
        r(track(x)).Top = r(track(x)).Top - 1
    End Sub
    Private Function makeR()
        If x = 9999 Or wow = "wow" Then
            x = x - 1
            r(x) = New PictureBox
            r(x).Image = My.Resources.n1
            r(x).Visible = True
            r(x).Top = 278
            r(x).Width = 25
            r(x).Height = 25
            r(x).Left = 12
            Controls.Add(r(x))
            track(x) = x
            Timer(x) = New Timer
            Timer(x).Interval = 10
            AddHandler Timer(x).Tick, AddressOf TimerEventProcessor
            Timer(x).Start()
            wow = "wow"
            Return 0
        Else
            r(x) = New PictureBox
            r(x).Image = My.Resources.n1
            r(x).Visible = True
            r(x).Top = 278
            r(x).Width = 25
            r(x).Height = 25
            r(x).Left = 12
            Controls.Add(r(x))
            track(x) = x
            Timer(x) = New Timer
            Timer(x).Interval = 10
            AddHandler Timer(x).Tick, AddressOf TimerEventProcessor
            Timer(x).Start()
            x = x + 1
            Return 0
        End If

    End Function


  
    Private Sub Form1_Load(ByVal sender As Object, ByVal e As System.EventArgs) Handles Me.Load
        makeR()
        makeR()
    End Sub
End Class