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Public Class drag_files

    Private Sub drag_files_DragEnter(ByVal sender As System.Object, ByVal e As System.Windows.Forms.DragEventArgs) Handles MyBase.DragEnter
        If e.Data.GetDataPresent(DataFormats.FileDrop, False) = True Then
            e.Effect = DragDropEffects.All
        End If
    End Sub

    Private Sub drag_files_DragDrop(ByVal sender As System.Object, ByVal e As System.Windows.Forms.DragEventArgs) Handles MyBase.DragDrop
        Dim drop_files() As String = e.Data.GetData(DataFormats.FileDrop)
        If drop_files.Length > 0 Then
            For Each elem In drop_files
                MessageBox.Show(elem)
            Next
        End If
    End Sub
End Class

' Propiedades AllowDrop = True
' https://www.youtube.com/watch?v=OyKv1Xcod6c