I would like my program to show jpeg image in a 240 X 144 resolution, the image to be shown is 800 x 600, i would like my program to be able to view the jpeg by scrolling it vertically and horizontally. thanks in advance.

I created a program that does what your talking about and attached it to this message. The short of it is this. I created a panel object and put a image object inside of it. I set the sizeMode property of the image to Zoom, so any sizing of the image would change viewing size of the image. Then I created tool strip that had the Options to view 100% or 240X144. All these buttons did when you clicked on them was resize the image like this

// 240X144
pictureBox1.Size = new Size(240, 144);
// 100%
pictureBox1.Size = pictureBox1.Image.Size;

I had to set the autoScroll property to true in order to get the scroll bars working.