When you say CPU time do you mean usage? (as in the graph in task manager)
When is this 'CPU time' happening? i.e. on load up, all the time, when you do something....
Also are you sure the image is causeing the problem?
By CPU time I mean usage in task manager. It happens on form_load and whenever i move the form around the screen. I'm sure the image is the the problem because when i remove the image it works normally
I think you'll find that you'll always get a spike at the start of you app. since JIT is compiling your code and everything is loading. The reason for the usage when moving around the screen is all the repaints. Unless it's effecting the operation of your app. I wouldn't worry about it.