Here is A Gradient Panel Control

Add New Class  & Add The Following Code

Inherits Panel
    Protected Overrides Sub OnPaint(ByVal e As System.Windows.Forms.PaintEventArgs)
        Dim control As Color = SystemColors.Control
        Dim window As Color = SystemColors.Window
   
        Dim formGraphics As Graphics = e.Graphics
   
        Dim gradientBrush As New Drawing2D.LinearGradientBrush(New Point(0, 0), New Point(Width, 0), clr1, clr2)
        formGraphics.FillRectangle(gradientBrush, ClientRectangle)
        '     Dim p As New Drawing2D.GraphicsPath
        '    p.StartFigure()
        '   p.AddArc(New Rectangle(0, 0, 40, 40), 180, 90)
        '  p.AddLine(40, 0, Me.Width - 40, 0)
        ' p.AddArc(New Rectangle(Me.Width - 40, 0, 40, 40), -90, 90)
        '  p.AddLine(Me.Width, 40, Me.Width, Me.Height - 40)
        ' p.AddArc(New Rectangle(Me.Width - 40, Me.Height - 40, 40, 40), 0, 90)
        'p.AddLine(Me.Width - 40, Me.Height, 40, Me.Height)
        'p.AddArc(New Rectangle(0, Me.Height - 40, 40, 40), 90, 90)
        ' p.CloseFigure()
     
    End Sub

    Dim clr1 As Color = Color.White
    Dim clr2 As Color = Color.White
    Property color1() As Color
        Get
            color1 = clr1
        End Get
        Set(ByVal value As Color)
            clr1 = value
        End Set
    End Property
    Property Color2() As Color
        Get
            Color2 = clr2
        End Get
        Set(ByVal value As Color)
            clr2 = value
        End Set
    End Property