给你个例子
使用例子：
给menu2添加如下两个事件代码
  private void menuItem2_DrawItem(object sender, System.Windows.Forms.DrawItemEventArgs e)
  {
   DrawColorMenuItem(e,"新建(&N)","29.ico");
  }
  private void menuItem2_MeasureItem(object sender, System.Windows.Forms.MeasureItemEventArgs e)
  {
   e.ItemWidth  = 140;
   e.ItemHeight = 22;
  }
属性ownerDraw改为True  

以下是两个重要的实现函数，其他的相信大家都会自己添加使用吧。

/// <summary>
  /// 获取资源文件
  /// </summary>
  /// <param name="strname"></param>
  /// <returns></returns>
  private System.IO.Stream GetEmbeddedResource(string strname)
  {
   return System.Reflection.Assembly.GetExecutingAssembly().GetManifestResourceStream(strname);
  }  

/// <summary>
  /// 绘制多彩菜单
  /// </summary>
  /// <param name="e"></param>
  /// <param name="text">要显示的文本</param>
  /// <param name="resName">资源里面的文件名</param>
  private void DrawColorMenuItem(System.Windows.Forms.DrawItemEventArgs e,string text,string resName)
  {
   Graphics g = e.Graphics;
   Rectangle aRect = new Rectangle();     //绘制图标的矩形区域
   aRect.X = e.Bounds.X+3 ;
   aRect.Y = e.Bounds.Y+4;
   aRect.Height = 16;
   aRect.Width  = 16;
   if((e.State & DrawItemState.Selected) == DrawItemState.Selected)
   {//判断菜单项是否被选中，填充不同颜色
    g.FillRectangle(new SolidBrush(Color.FromArgb(182,189,210)),e.Bounds.X,e.Bounds.Y,e.Bounds.Width,e.Bounds.Height);
    //g.FillRectangle(new System.Drawing.Drawing2D.LinearGradientBrush(e.Bounds, Color.MidnightBlue, Color.LightBlue, .0),e.Bounds);
    g.DrawRectangle(new Pen(Color.FromArgb(10,36,106),1),e.Bounds.X,e.Bounds.Y,e.Bounds.Width-1,e.Bounds.Height-1);
   }
   else
   {
    g.FillRectangle(new SolidBrush(Color.LightGray),e.Bounds.X,e.Bounds.Y,22,22);
    g.FillRectangle(new SolidBrush(Color.White),e.Bounds.X+22,e.Bounds.Y,e.Bounds.Width-22,e.Bounds.Height);
   }
   Icon anIcon;    //各菜单项实用的图标
   anIcon = new Icon(GetEmbeddedResource("iconMenuTest." + resName));
   g.DrawIcon(anIcon,aRect);    //绘制图标，然后写菜单文本
   Font m_Font  = new Font("宋体", 9);
   StringFormat sf = new StringFormat();
   sf.HotkeyPrefix = System.Drawing.Text.HotkeyPrefix.Show;
   sf.SetTabStops(60, new float [0]);
   SolidBrush br = new SolidBrush(Color.Black);
   e.Graphics.DrawString(text,m_Font,br,e.Bounds.X + 30,e.Bounds.Y + 6,sf);
  }