大部分软件的主窗体启动之前，都有一个图标首窗体的启动，并且图标窗体与主窗体共存一段时间，您可以打开EXCEL亲身感受一下。

Option Explicit

Private Declare Function SetWindowPos Lib "user32" (ByVal hwnd As Long, ByVal hWndInsertAfter As Long, ByVal X As Long, ByVal Y As Long, ByVal cx As Long, ByVal cy As Long, ByVal wFlags As Long) As Long

Const HWND_TOPMOST = -1        '窗口置顶

Const SWP_SHOWWINDOW = &H40    ‘显示窗体

Const SWP_NOSIZE = &H1         '不允许改变大小

Private Sub Form_Load()

    '设置窗体永远置顶

    SetWindowPos Me.hwnd, HWND_TOPMOST, Me.Top, Me.Left, Me.Width, Me.Height, SWP_NOSIZE Or SWP_SHOWWINDOW

End Sub

'Time1 and Time2 配合达到延时效果

Private Sub Timer1_Timer()

    Timer2.Enabled = True

    MDIForm1.Show

End Sub

Private Sub Timer2_Timer()

    Unload Me

End Sub

Private Sub Form_KeyDown(KeyCode As Integer, Shift As Integer)

    Unload Me

    MDIForm1.Show

End Sub

Private Sub Image1_Click()

    Unload Me

    MDIForm1.Show

End Sub