摘自项目FXB：

Private Sub MainForm_DragDrop(sender As Object, e As DragEventArgs) Handles MyBase.DragDrop
    Dim Files(), Temp() As String
    Files = e.Data.GetData(DataFormats.FileDrop)
    Temp = Split(Files(0), ".")
    If UCase(Temp(UBound(Temp))) = "XLSX" Or UCase(Temp(UBound(Temp))) = "XLS" Then
        MsgBox(Files(0))
    Else
        MsgBox("非Excel文件！", MsgBoxStyle.Exclamation)
    End If
    End Sub

    Private Sub MainForm_DragEnter(sender As Object, e As DragEventArgs) Handles MyBase.DragEnter
    If e.Data.GetDataPresent(DataFormats.FileDrop) = True Then
        e.Effect = DragDropEffects.Link
    Else
        e.Effect = DragDropEffects.None
    End If
End Sub