procedure TForm1.FormCreate(Sender: TObject);
var
  Bmp1 : TPicture;
begin
  Bmp1 := TPicture.Create;
  Bmp1.LoadFromFile('c:\deneme\turkey.bmp');
  SetMenuItemBitmaps( deneme1.Handle,
                      0,
                      MF_BYPOSITION,
                      Bmp1.Bitmap.Handle,
                      Bmp1.Bitmap.Handle);
end;