Excellent jop. kejohm Thank you very much :)

I managed to... These are my codes

use strict;
use warnings;
use Win32::API();
Win32::API->Import('user32', 'SetMenuItemInfo', 'LILP', 'L') or die;
use Win32::GUI ();
use Win32::GUI::DIBitmap();

sub MIIM_BITMAP()    {0x00000080}

my $menu = Win32::GUI::MakeMenu(
    'Popup'   => 'Popup',
    '>Item &1' => { -name => 'Item1', -onClick => sub { print "Item1\n
+"; 0; }, },
    '>-'      => 'Seperator',
    '>Item &4' => { -name => 'Item4', -onClick => sub { print"Item4\n"
+; 0; }, },
);
  my $mw = Win32::GUI::Window->new(
    -size => [400,300],
    -menu => $menu,
    -name => "test",
);

 my $hbap = new Win32::GUI::Bitmap ('aon2.bmp');
    my $hbmp = $hbap->{-handle};
    my $hmenu = $menu->{Popup}->{-handle};
    my $mii = pack( 'IIIIILLLLLIL',
        12 * 4,      # cbsize = sizeof(MENUITEMINFO)
        MIIM_BITMAP, # fMask = MIIM_BITMAP
        0,           # fType - unused
        0,           # fState - unused
        0,           # wID - unused
        0,           # hSubMenu - unused
        0,           # hbmpChecked - unused
        0,           # hbmpUnchecked - unused
        0,           # dwItemData - unused
        0,           # dwTypeData - unused
        0,           # cch - unused
        $hbmp,       # hbmpItem
    );
SetMenuItemInfo($hmenu, 2, 1, $mii);
$mw->Center();
$mw->Show();
Win32::GUI::Dialog();
[download]

use Win32::API();

Win32::API->Import('user32', 'SetMenuItemInfo', 'LILP', 'L') or die;
Win32::API->Import('user32', 'SetMenuInfo', 'LP', 'L') or die;

use Win32::GUI qw(CW_USEDEFAULT SM_CXMENUCHECK SM_CYMENUCHECK TRANSPAR
+ENT);
use Win32::GUI::DIBitmap();

sub MIIM_BITMAP()    {0x00000080}
sub MIM_STYLE()      {0x00000010}
sub MIM_BACKGROUND() {0x00000002}

my $menu = Win32::GUI::MakeMenu(
    'Popup'   => 'Popup',
    '>Item &1' => { -name => 'Item1', -onClick => sub { print "Item1\n
+"; 0; }, },
    '>-'      => 'Seperator',
    '>Item &4' => { -name => 'Item4', -onClick => sub { print"Item4\n"
+; 0; }, },
);
    $po = new Win32::GUI::Brush( -color => 000);
  my $mw = Win32::GUI::Window->new(
    -left => CW_USEDEFAULT,
    -size => [400,300],
    -menu => $menu,
    -name => "test",
    
);

 $hbap = new Win32::GUI::Bitmap ('aon2.bmp');
         
    $hbmp = $hbap->{-handle};
    $hmenu = $menu->{Popup}->{-handle};

    my $mi = pack( 'LLLILLL',
        12 * 4,       # cbsize = sizeof(MENUITEMINFO)
        MIM_BACKGROUND,   # fMask = MIM_STYLE
        0,
        0,           # cyMax - unused
        $po,           # hbrBack - unused
        0,           # dwContextHelpID - unused
        0,           # dwMenuData - unused
    );
SetMenuInfo($hmenu, $mi);

    my $mii = pack( 'IIIIILLLLLIL',
        12 * 4,      # cbsize = sizeof(MENUITEMINFO)
        MIIM_BITMAP, # fMask = MIIM_BITMAP
        0,           # fType - unused
        0,           # fState - unused
        0,           # wID - unused
        0,           # hSubMenu - unused
        0,           # hbmpChecked - unused
        0,           # hbmpUnchecked - unused
        0,           # dwItemData - unused
        0,           # dwTypeData - unused
        0,           # cch - unused
        $hbmp,       # hbmpItem
    );
SetMenuItemInfo($hmenu, 2, 1, $mii);
$mw->Center();
$mw->Show();
Win32::GUI::Dialog();
[download]

But now, not show the "Transparent" png images; i have looked transparent png images in a main window with "AddGraphic" and "AddLabel" modules !!... I changed my mind ! and write this code;

use Win32::API();

Win32::API->Import('user32', 'SetMenuItemInfo', 'LILP', 'L') or die;
Win32::API->Import('user32', 'SetMenuInfo', 'LP', 'L') or die;

use Win32::GUI qw(CW_USEDEFAULT SM_CXMENUCHECK SM_CYMENUCHECK TRANSPAR
+ENT);
use Win32::GUI::DIBitmap();

sub MIIM_BITMAP()    {0x00000080}
sub MIM_STYLE()      {0x00000010}
sub MIM_BACKGROUND() {0x00000002}

my $menu = Win32::GUI::MakeMenu(
    'Popup'   => 'Popup',
    '>Item &1' => { -name => 'Item1', -onClick => sub { print "Item1\n
+"; 0; }, },
    '>-'      => 'Seperator',
    '>Item &4' => { -name => 'Item4', -onClick => sub { print"Item4\n"
+; 0; }, },
);
    $po = new Win32::GUI::Brush( -color => 000);
  my $mw = Win32::GUI::Window->new(
    -left => CW_USEDEFAULT,
    -size => [400,300],
    -menu => $menu,
    -name => "test",
    
);

 $hbap = new Win32::GUI::Bitmap ('aon2.bmp');
         
    $hbmp = $hbap->{-handle};
    $hmenu = $menu->{Popup}->{-handle};

    my $mi = pack( 'LLLILLL',
        12 * 4,       # cbsize = sizeof(MENUITEMINFO)
        MIM_BACKGROUND,   # fMask = MIM_STYLE
        0,
        0,           # cyMax - unused
        $po,           # hbrBack - unused
        0,           # dwContextHelpID - unused
        0,           # dwMenuData - unused
    );
SetMenuInfo($hmenu, $mi);

    my $mii = pack( 'IIIIILLLLLIL',
        12 * 4,      # cbsize = sizeof(MENUITEMINFO)
        MIIM_BITMAP, # fMask = MIIM_BITMAP
        0,           # fType - unused
        0,           # fState - unused
        0,           # wID - unused
        0,           # hSubMenu - unused
        0,           # hbmpChecked - unused
        0,           # hbmpUnchecked - unused
        0,           # dwItemData - unused
        0,           # dwTypeData - unused
        0,           # cch - unused
        $hbmp,       # hbmpItem
    );
SetMenuItemInfo($hmenu, 2, 1, $mii);
$mw->Center();
$mw->Show();
Win32::GUI::Dialog();
[download]

Basically i change the popup menu "Color" and "Transparent" problem will be solved... This my idea but not change the popup menu color !!!