TForm1 = class(TForm)
    Memo1: TMemo;
    procedure FormCreate(Sender: TObject);
  private
    { Private declarations }
    bm:TBitmap;
    procedure WMCTLCOLOREDIT(var mes:TMessage);message WM_CTLCOLOREDIT;
  public
    { Public declarations }
  end;

procedure TForm1.FormCreate(Sender: TObject);
begin
  bm:=TBitmap.Create;
  bm.LoadFromFile('......................');
  Memo1.Brush.Bitmap:=bm;
end;

procedure TForm1.WMCTLCOLOREDIT(var mes: TMessage);
var
  dc:HDC;
begin
  if mes.LParam=Memo1.Handle then
    begin
      dc:=HDC(mes.WParam);
      SetBkMode(dc,TRANSPARENT);
      mes.Result:=0;
    end;
end;

procedure TForm1.FormDestroy(Sender: TObject);
begin
  bm.Free;
end;

procedure TForm1.FormPaint(Sender: TObject);
Var  MCanvas: TControlCanvas;
            i: integer;
begin
MCanvas:=TControlCanvas.Create;
try
MCanvas.Control:=memo1;
memo1.Repaint;
MCanvas.Brush.Color:=$00F1EEEA;
For i:=0 to memo1.Lines.Count-1 do
MCanvas.TextOut(2, i*14 ,memo1.Lines[i]);
finally MCanvas.Free end;
end;

type TMyMemo=class(TCustomMemo)
  protected
    procedure WMPaint(var Message: TWMPaint); message WM_Paint;
    procedure PaintImages;
  end;

implementation

procedure TMyMemo.WMPaint(var Message: TWMPaint); 
var 
  MCanvas: TControlCanvas; 
  DrawBounds : TRect; 
Begin 
  inherited; 
  MCanvas:=TControlCanvas.Create; 
  DrawBounds := ClientRect;
  Try
  MCanvas.Control:=Self;
  With MCanvas do
  Begin
    Brush.Color := $00F1EEEA;
    FrameRect( DrawBounds );
    InflateRect( DrawBounds, 0, 0);
    FrameRect( DrawBounds );
    FillRect ( DrawBounds );
  End;
  PaintImages;
  finally
    MCanvas.Free; 
  End;
end; 

procedure TMyMemo.PaintImages; 
var
  MCanvas: TControlCanvas;
  DrawBounds : TRect;
  Bitmap1: Graphics.TBitmap;
begin
  Bitmap1:=Graphics.TBitmap.Create;
  Bitmap1.loadfromfile('NB.bmp');
  MCanvas:=TControlCanvas.Create;
  try
  MCanvas.Control:=Self;
  MCanvas.Draw(0, 1, Bitmap1);
  finally
    MCanvas.Free;
  end; 
end;

Memo1:=TMymemo.Create(Self);
Memo1.Parent:=self;
Memo1.Visible:=true;
Memo1.Height:=198;
Memo1.Width:=262;
Memo1.Left:=10;
Memo1.Top:=10;