Module Code:

Declare Function SetPixel Lib "GDI" (ByVal hDC As Integer, ByVal X As Integer, ByVal Y As Integer, ByVal crColor As Long) As Long
Declare Function GetPixel Lib "GDI" (ByVal hDC As Integer, ByVal X As Integer, ByVal Y As Integer) As Long

Global Flip_Horiz = 0
Global Flip_Vert = 1

'''''''''''''''''hDc of the PictureBox''''Width of PictureBox''''''Height of PictureBox'''''''Direction of Flip''' 
Function FlipBlt (ByVal hDC As Integer, ByVal nWidth As Integer, ByVal nHeight As Integer, ByVal nFlip As Integer)
    nHeight = nHeight - 1
    nWidth = nWidth - 1
    Dim A As Integer
    If nWidth > nHeight Then
	A = nWidth
    Else
        A = nHeight
    End If
    ReDim tmpBit(0 To nWidth, 0 To nHeight) As Long
    Select Case nFlip
        Case 0
            For i = 0 To nWidth
                For j = 0 To nHeight
                    tmpBit(A - i, j) = GetPixel(hDC, i, j)
                Next j
            Next i
        Case 1
            For i = 0 To nWidth
                For j = 0 To nHeight
                    tmpBit(i, A - j) = GetPixel(hDC, i, j)
                Next j
            Next i
    End Select
    For i = 0 To nWidth
        For j = 0 To nHeight
            g = SetPixel(hDC, i, j, tmpBit(i, j))
        Next j
    Next i
End Function

    Source: geocities.com/siliconvalley/circuit/8506

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