Using APIs to Create submenu or submenu array -

Public Declare Function CreatePopupMenu Lib "user32.dll" () As Long
Public Type MENUITEMINFO
    cbSize As Long
    fMask As Long
    fType As Long
    fState As Long
    wID As Long
    hSubMenu As Long
    hbmpChecked As Long
    hbmpUnchecked As Long
    dwItemData As Long
    dwTypeData As String
    cch As Long
End Type
Public Declare Function InsertMenuItem Lib "user32.dll" Alias "InsertMenuItemA" (ByVal _
    hMenu As Long, ByVal uItem As Long, ByVal fByPosition As Long, lpmii As _
    MENUITEMINFO) As Long



    Dim hPopupMenu As Long    
    Dim mii As MENUITEMINFO 
    Dim retval As Long        


'inside an event procedure

  hPopupMenu = CreatePopupMenu()
  With mii
        .cbSize = Len(mii)
        .fMask = MIIM_STATE Or MIIM_ID Or MIIM_TYPE
        .fType = MFT_STRING
        .fState = MFS_ENABLED Or MFS_DEFAULT
        .wID = ID_ABOUT
        .dwTypeData = "&About This Example..."
        .cch = Len(.dwTypeData)
    End With
    retval = InsertMenuItem(hPopupMenu, 0, 1, mii)