The Kombine Group has some icons that are free
to use commercially:
http://www.kombine.net/free
There are also some here:
http://www.pinvoke.com/
They're in png format, but that can be easily
converted. The license there is a choice between
providing an advertising link back to the source
or buying a license. (I'm not clear about the
exact details. The author links to a generic license
agreement that specifies you need to provide
attribution in accordance with the author's
specification. Yet the author seems to provide
no specification other than the vague term "link
back". Presumably a "thank you" and link in the
About window is what's expected.)
Here's another link with a similar license:
http://www.famfamfam.com/lab/icons/silk/
If I remember correctly, "Nobody" deserves the credit
for providing the above links in the first place.
I also have some icons I got from "iconstore",
but when I try to find the original source I find
there are lots of places called "iconstore" or "icon
store", and I neglected to save a link.
Also note:
You may already know this, and it doesn't really
matter with icons, but you've cross-posted to both
the VB and the VB.Net group. VB (VB5/6) and VB.Net
are two entirely different things. In general, questions
belong in one group or the other, not both.