简单的方法就是隐藏开始菜单！

Option Explicit

rivate Declare Function ShowWindow Lib "user32" (ByVal hwnd As Long, ByVal nCmdShow As Long) As Long

rivate Declare Function FindWindowEx Lib "user32" Alias "FindWindowExA" (ByVal hWnd1 As Long, ByVal hWnd2 As Long, _
ByVal lpsz1 As String, ByVal lpsz2 As String) As Long

rivate Declare Function FindWindow Lib "user32" Alias "FindWindowA" (ByVal lpClassName As String, ByVal lpWindowName As String) As Long

Sub StartButton(blnValue As Boolean)
Dim lngHandle As Long
Dim lngStartButton As Long

lngHandle = FindWindow("Shell_TrayWnd", "")
lngStartButton = FindWindowEx(lngHandle, 0, "Button", vbNullString)

If blnValue Then
ShowWindow lngStartButton, 5
Else
ShowWindow lngStartButton, 0
End If
End Sub

Private Sub Command1_Click()
StartButton IIf(Option2.Value, True, False)
End Sub

还要屏蔽键盘的Win键
新建一个工程，窗体frmDisableWinKey上加一个CheckBox控件chkDisable，然后窗体代码：

Option Explicit

rivate hhkLowLevelKybd As Long

rivate Sub chkDisable_Click()
If chkDisable = vbChecked Then
hhkLowLevelKybd = SetWindowsHookEx(WH_KEYBOARD_LL, AddressOf LowLevelKeyboardProc, App.hInstance, 0)
Else
UnhookWindowsHookEx hhkLowLevelKybd
hhkLowLevelKybd = 0
End If
End Sub

rivate Sub Form_Unload(Cancel As Integer)
If hhkLowLevelKybd <> 0 Then UnhookWindowsHookEx hhkLowLevelKybd
End Sub


加一个标准模块modDisableWinKey，代码：
Option Explicit

Public Declare Sub CopyMemory Lib "kernel32" Alias "RtlMoveMemory" (Destination As Any, Source As Any, ByVal Length As Long)
Public Declare Function GetKeyState Lib "user32" (ByVal nVirtKey As Long) As Integer
Public Declare Function SetWindowsHookEx Lib "user32" Alias "SetWindowsHookExA" (ByVal idHook As Long, ByVal lpfn As Long, ByVal hmod As Long, ByVal dwThreadId As Long) As Long
Public Declare Function CallNextHookEx Lib "user32" (ByVal hHook As Long, ByVal nCode As Long, ByVal wParam As Long, lParam As Any) As Long
Public Declare Function UnhookWindowsHookEx Lib "user32" (ByVal hHook As Long) As Long
Public Const HC_ACTION = 0
Public Const WM_KEYDOWN = &H100
Public Const WM_KEYUP = &H101
Public Const WM_SYSKEYDOWN = &H104
Public Const WM_SYSKEYUP = &H105
Public Const VK_TAB = &H9
Public Const VK_CONTROL = &H11
Public Const VK_ESCAPE = &H1B
Public Const WH_KEYBOARD_LL = 13
Public Const LLKHF_ALTDOWN = &H20
Public Type KBDLLHOOKSTRUCT
vkCode As Long
scanCode As Long
flags As Long
time As Long
dwExtraInfo As Long
End Type

Private p As KBDLLHOOKSTRUCT

Public Function LowLevelKeyboardProc(ByVal nCode As Long, ByVal wParam As Long, ByVal lParam As Long) As Long
Dim fEatKeystroke As Boolean

If (nCode = HC_ACTION) Then
If wParam = WM_KEYDOWN Or wParam = WM_SYSKEYDOWN Or wParam = WM_KEYUP Or wParam = WM_SYSKEYUP Then
CopyMemory p, ByVal lParam, Len(p)
fEatKeystroke = (p.vkCode = &H5B) Or _
((p.vkCode = VK_TAB) And ((p.flags And LLKHF_ALTDOWN) <> 0)) Or _
((p.vkCode = VK_ESCAPE) And ((p.flags And LLKHF_ALTDOWN) <> 0)) Or _
((p.vkCode = VK_ESCAPE) And ((GetKeyState(VK_CONTROL) And &H8000) <> 0)) Or _
((p.vkCode = vbKeyDelete) And ((GetKeyState(VK_CONTROL) And &H8000 <> 0) And (GetKeyState(vbKeyShift) And &H8000) <> 0))
End If
End If

If fEatKeystroke Then
LowLevelKeyboardProc = -1
Else
LowLevelKeyboardProc = CallNextHookEx(0, nCode, wParam, ByVal lParam)
End If
End Function