i found a trick which solves the issue. the trick is to create a 16x16 icon on a 32x32 canvas and center it. this is because the thumbnail size is 32bit max. so i have one image list for 16pix isonc and another for 32pix icons
when thumbnail is needed, i only need to set the small icons to 32pix.
this support built it i only had to do this
' for the header columns
Set ListView1.ColumnHeaderIcons = ImageList1
' for the items and sub items
Set ListView1.SmallIcons = ImageList2
thanks for all your inputs