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Hi Saurabh Goyal,
Try to use CreateDIBSection API , for more information,
Please refer to following thread:
http://groups.google.com/group/microsoft.public.pocketpc.developer/browse_thread/thread/438a92a5150a65b2/633e10d12d9474b3?lnk=st&q=CreateDIBitmap+mobile#633e10d12d9474b3
Best regards,
Guang-Ming Bian - MSFT