Dim myTime As Integer

    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
        If Button1.Text = "Start" Then
            myTime = TextBox1.Text
            Label2.Text = myTime
            Timer2.Start()
            Button1.Text = "Stop"
        Else
            If Button1.Text = "Stop" Then
                Timer2.Stop()
                Button1.Text = "Start"
            End If
        End If
    End Sub
    Private Sub Timer2_Tick(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Timer2.Tick
        Label2.Text = myTime - 1
    End Sub

    Private Sub Form8_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
        Timer2.Enabled = True
        Timer2.Stop()
    End Sub

Private Sub Timer2_Tick(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Timer2.Tick 
Label2.Text = myTime - 1 
End Sub

Private Sub Timer2_Tick(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Timer2.Tick 
Label2.Text = myTime - 1 
myTime = Label2.Text 
End Sub