irst 
design brightness tab like this layout
![Image-Editing-in-VB.Net.jpg]()
For load an image in tool see this 
how to Open an image
![Image-Editing-tool-in-.Net.jpg]()
code:
Write code on the trackbar_scroll event
Dim 
value As Double 
= TrackBarBrightness.Value * 0.01F 
DomainUpDownBrightness.Text = value 
    
This line set the 
brightness value of image in domainUpDown control withrange -100 to 100.
And below we demine 
single type array in 5 x 5 matrix
        
        
Dim 
colorMatrixElements As
Single()() = { _
          
New
Single() {1, 0, 0, 0, 0}, _
          
New
Single() {0, 1, 0, 0, 0}, _
          
New
Single() {0, 0, 1, 0, 0}, _
          
New
Single() {0, 0, 0, 1, 0}, _
          
New
Single() {value, value, value, 0, 1}}
 
Define colormatrix
 
        Dim 
colorMatrix As New 
Imaging.ColorMatrix(colorMatrixElements)
 
 
An 
ImageAttributes object maintains color and grayscale settings for five 
adjustment categories: default, bitmap, brush, pen, and text. For example, you 
can specify a color-adjustment matrix for the default category, a different 
color-adjustment matrix for the bitmap category, and still a different 
color-adjustment matrix for the pen category.
 
        
Dim 
imageAttributes As 
New ImageAttributes() 
 
        
imageAttributes.SetColorMatrix(colorMatrix, 
ColorMatrixFlag.Default, ColorAdjustType.Bitmap)
 
        
Dim 
_img As Image = Img 'PictureBox1.Image
        
Dim 
_g As Graphics
        
Dim 
bm_dest As New 
Bitmap(CInt(_img.Width),
CInt(_img.Height))
        
_g = Graphics.FromImage(bm_dest)
 
 
        
_g.DrawImage(_img, New 
Rectangle(0, 0, bm_dest.Width + 1, bm_dest.Height + 1), 0, 0, bm_dest.Width + 1, 
bm_dest.Height + 1, GraphicsUnit.Pixel, imageAttributes)
        
PictureBox1.Image = bm_dest