Код:
Private Declare Function ClipCursor _
Lib "user32" (lpRect As Any) As Long
Private Declare Function DestroyCursor _
Lib "user32" (ByVal hCursor As Any) As Long
Private Declare Function LoadCursorFromFile _
Lib "user32" Alias "LoadCursorFromFileA" _
(ByVal lpFileName As String) As Long
Private Declare Function SetClassLong _
Lib "user32" Alias "SetClassLongA" _
(ByVal hwnd As Long, _
ByVal nIndex As Long, _
ByVal dwNewLong As Long) As Long
Private Declare Function GetClassLong _
Lib "user32" Alias "GetClassLongA" _
(ByVal hwnd As Long, _
ByVal nIndex As Long) As Long
Private Const GCL_HCURSOR = -12
Dim lResult As Long
Dim mhAniCursor As Long
Dim mhAniCursor2 As Long
Dim mhBaseCursor As Long

Private Sub Form_Load()
mhBaseCursor = GetClassLong((hwnd), GCL_HCURSOR)
End Sub

'установка ani-курсора на форму

Private Sub Command1_Click()
mhAniCursor = LoadCursorFromFile("C:\windows\cursors\hourglas.ani")
lResult = SetClassLong((hwnd), GCL_HCURSOR, mhAniCursor)
MsgBox "А теперь наведите курсор на форму."
End Sub

'удаление ani-курсора

Private Sub Command2_Click()
lResult = SetClassLong((hwnd), GCL_HCURSOR, mhBaseCursor)
lResult = DestroyCursor(mhAniCursor)
End Sub

'удаление ani-курсора

Private Sub Form_Unload(Cancel As Integer)
lResult = SetClassLong((hwnd), GCL_HCURSOR, mhBaseCursor)
lResult = DestroyCursor(mhAniCursor)
End Sub

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На форме разместите два элемента CommandButton.
http://granssg.narod.ru/Basic/Picture/Kursor.jpg

Для Поисковиков:
Исходники на Бейсике;
Программа на Бейсике;
Курсор;
Анимированный курсор;
Исходники;