Codenstuff.com

    Dim gfx As Graphics

    Dim blocksize As Integer = 32

    Dim numX As Integer = 6
    Dim numY As Integer = 6

    Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
        Dim bmp As Bitmap = New Bitmap(numX * blocksize + 1, numY * blocksize + 1) '+1 pixel for outer border
        gfx = Graphics.FromImage(bmp)

        For x As Integer = 0 To bmp.Width - 1 Step blocksize
            For y As Integer = 0 To bmp.Height - 1 Step blocksize
                gfx.DrawRectangle(Pens.Black, New Rectangle(x, y, blocksize, blocksize))
                'this will make our grid.
            Next
        Next
        PictureBox1.Image = bmp
    End Sub

    Sub drawLetters(ByVal xCol As Single, ByVal yCol As Single, ByVal text As String, ByVal horizontal As Boolean)

        xCol *= blocksize
        yCol *= blocksize
        Dim centering As Single = blocksize / 4
        For i As Integer = 0 To text.Length - 1
            gfx.DrawString(text(i).ToString(), Me.Font, Brushes.Black, xCol + centering, yCol + centering)
            If horizontal Then
                xCol += blocksize
            Else 'vertical
                yCol += blocksize
            End If

        Next
        PictureBox1.Refresh()
    End Sub

    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click

        drawLetters(1, 2, "TEST", True)

        drawLetters(2, 1, "TEST", False)

    End Sub