unit Unit1;interfaceuses
  Windows, Messages, SysUtils, Classes, Graphics, Controls, Forms, Dialogs,
  ComCtrls, StdCtrls,commctrl;type
  TForm1 = class(TForm)
    Button1: TButton;
    ListView1: TListView;
    procedure ListView1CustomDraw(Sender: TCustomListView;
      const ARect: TRect; var DefaultDraw: Boolean);
    procedure Button1Click(Sender: TObject);
    procedure FormCreate(Sender: TObject);
  private
    { Private declarations }
    path:String;
  public
    { Public declarations }
  end;var
  Form1: TForm1;implementation{$R *.DFM}procedure TForm1.ListView1CustomDraw(Sender: TCustomListView;
  const ARect: TRect; var DefaultDraw: Boolean);
var
  Bitmap : TBitMap;
begin
    Bitmap := TBitmap.Create;
    Bitmap.LoadFromFile(path);
    ListView1.Canvas.Draw(0,0,Bitmap);
    ListView1.Color:=clNone;
    SetBkMode(ListView1.Canvas.Handle,TRANSPARENT);
    ListView1.Perform(LVM_SETTEXTBKCOLOR,0,LongInt(CLR_NONE));
    ListView_SetBKColor(ListView1.Handle,CLR_NONE);
end;procedure TForm1.Button1Click(Sender: TObject);
var Bitmap : TBitMap;
begin
  path:='e:\2.bmp';
  Bitmap := TBitmap.Create;
  Bitmap.LoadFromFile(path);
  ListView1.Canvas.Draw(0,0,Bitmap);
  ListView1.Color:=clNone;
  SetBkMode(ListView1.Canvas.Handle,TRANSPARENT);
  ListView1.Perform(LVM_SETTEXTBKCOLOR,0,LongInt(CLR_NONE));
  ListView_SetBKColor(ListView1.Handle,CLR_NONE);
  ListView1.UpdateItems(0,ListView1.Items.Count-1);
end;procedure TForm1.FormCreate(Sender: TObject);
begin
  Path:='e:\1.bmp';
end;end.
这个是我的测试代码,测试通过。