' Declare the Listview object.
Friend WithEvents myListView As System.Windows.Forms.ListView

' Initialize the ListView object with subitems of a different
' style than the default styles for the ListView.
Private Sub InitializeListView()

    ' Set the Location, View and Width properties for the 
    ' ListView object. 
    myListView = New ListView
    With (myListView)
        .Location = New System.Drawing.Point(20, 20)

        ' The View property must be set to Details for the 
        ' subitems to be visible.
        .View = View.Details
        .Width = 250
    End With

    ' Each SubItem object requires a column, so add three columns.
    Me.myListView.Columns.Add("Key", 50, HorizontalAlignment.Left)
    Me.myListView.Columns.Add("A", 100, HorizontalAlignment.Left)
    Me.myListView.Columns.Add("B", 100, HorizontalAlignment.Left)

    ' Add a ListItem object to the ListView.
    Dim entryListItem As ListViewItem = myListView.Items.Add("Items")

    ' Set UseItemStyleForSubItems property to false to change 
    ' look of subitems.
    entryListItem.UseItemStyleForSubItems = False

    ' Add the expense subitem.
    Dim expenseItem As ListViewItem.ListViewSubItem = _
        entryListItem.SubItems.Add("Expense")

    ' Change the expenseItem object's color and font.
    expenseItem.ForeColor = System.Drawing.Color.Red
    expenseItem.Font = New System.Drawing.Font _
        ("Arial", 10, System.Drawing.FontStyle.Italic)

    ' Add a subitem called revenueItem 
    Dim revenueItem As ListViewItem.ListViewSubItem = _
        entryListItem.SubItems.Add("Revenue")

    ' Change the revenueItem object's color and font.
    revenueItem.ForeColor = System.Drawing.Color.Blue
    revenueItem.Font = New System.Drawing.Font _
        ("Times New Roman", 10, System.Drawing.FontStyle.Bold)

    ' Add the ListView to the form.
    Me.Controls.Add(Me.myListView)
End Sub

Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click

    ' Use the ListView.TopItem property to access the SubItems
    ' and then reset their appearance.
    myListView.TopItem.SubItems(1).ResetStyle()
    myListView.TopItem.SubItems(2).ResetStyle()
End Sub