BarSubItem Class

using DevExpress.XtraBars;

private void Form1_Load(object sender, EventArgs e) {
    BarManager barManager = new BarManager();
    barManager.Form = this;
    // Prevent excessive updates while adding and customizing bars and bar items. 
    // The BeginUpdate must match the EndUpdate method. 
    barManager.BeginUpdate();
    // Create two bars and dock them to the top of the form. 
    // Bar1 - is a main menu, which is stretched to match the form's width. 
    // Bar2 - is a regular bar. 
    Bar bar1 = new Bar(barManager, "My MainMenu");
    Bar bar2 = new Bar(barManager, "My Bar");
    bar1.DockStyle = BarDockStyle.Top;
    bar2.DockStyle = BarDockStyle.Top;
    // Position the bar1 above the bar2 
    bar1.DockRow = 0;
    // The bar1 must act as the main menu. 
    barManager.MainMenu = bar1;

    // Create bar items for the bar1 and bar2 
    BarSubItem subMenuFile = new BarSubItem(barManager, "File");
    BarSubItem subMenuEdit = new BarSubItem(barManager, "Edit");
    BarSubItem subMenuView = new BarSubItem(barManager, "View");

    BarButtonItem buttonOpen = new BarButtonItem(barManager, "Open");
    BarButtonItem buttonExit = new BarButtonItem(barManager, "Exit");
    BarButtonItem buttonCopy = new BarButtonItem(barManager, "Copy");
    BarButtonItem buttonCut = new BarButtonItem(barManager, "Cut");
    BarButtonItem buttonViewOutput = new BarButtonItem(barManager, "Output");

    subMenuFile.AddItems(new BarItem[] { buttonOpen, buttonExit});
    subMenuEdit.AddItems(new BarItem[] { buttonCopy, buttonCut});
    subMenuView.AddItem(buttonViewOutput);

    //Add the sub-menus to the bar1 
    bar1.AddItems(new BarItem[] {subMenuFile, subMenuEdit, subMenuView });

    // Add the buttonViewOutput to the bar2. 
    bar2.AddItem(buttonViewOutput);

    // A handler to process clicks on bar items 
    barManager.ItemClick += new ItemClickEventHandler(barManager_ItemClick);     

    barManager.EndUpdate();
}

void barManager_ItemClick(object sender, ItemClickEventArgs e) {
    BarSubItem subMenu = e.Item as BarSubItem;
    if (subMenu != null) return;
    MessageBox.Show("Item '" + e.Item.Caption + "' has been clicked");
}

Imports DevExpress.XtraBars

Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) _
Handles MyBase.Load
    Dim barManager As BarManager = New BarManager()
    barManager.Form = Me 
    ' Prevent excessive updates while adding and customizing bars and bar items. 
    ' The BeginUpdate must match the EndUpdate method. 
    barManager.BeginUpdate()
    ' Create two bars and dock them to the top of the form. 
    ' Bar1 - is a main menu, which is stretched to match the form's width. 
    ' Bar2 - is a regular bar. 
    Dim bar1 As Bar = New Bar(barManager, "My MainMenu")
    Dim bar2 As Bar = New Bar(barManager, "My Bar")
    bar1.DockStyle = BarDockStyle.Top
    bar2.DockStyle = BarDockStyle.Top
    ' Position the bar1 above the bar2 
    bar1.DockRow = 0
    ' The bar1 must act as the main menu. 
    barManager.MainMenu = bar1

    ' Create bar items for the bar1 and bar2 
    Dim subMenuFile As BarSubItem = New BarSubItem(barManager, "File")
    Dim subMenuEdit As BarSubItem = New BarSubItem(barManager, "Edit")
    Dim subMenuView As BarSubItem = New BarSubItem(barManager, "View")

    Dim buttonOpen As BarButtonItem = New BarButtonItem(barManager, "Open")
    Dim buttonExit As BarButtonItem = New BarButtonItem(barManager, "Exit")
    Dim buttonCopy As BarButtonItem = New BarButtonItem(barManager, "Copy")
    Dim buttonCut As BarButtonItem = New BarButtonItem(barManager, "Cut")
    Dim buttonViewOutput As BarButtonItem = New BarButtonItem(barManager, "Output")

    subMenuFile.AddItems(New BarItem() { buttonOpen, buttonExit})
    subMenuEdit.AddItems(New BarItem() { buttonCopy, buttonCut})
    subMenuView.AddItem(buttonViewOutput)

    'Add the sub-menus to the bar1 
    bar1.AddItems(New BarItem() {subMenuFile, subMenuEdit, subMenuView })

    ' Add the buttonViewOutput to the bar2. 
    bar2.AddItem(buttonViewOutput)

    ' A handler to process clicks on bar items 
    AddHandler barManager.ItemClick, AddressOf barManager_ItemClick

    barManager.EndUpdate()
End Sub 

Private Sub barManager_ItemClick(ByVal sender As Object, ByVal e As ItemClickEventArgs)
    Dim subMenu As BarSubItem = TryCast(e.Item, BarSubItem)
    If Not subMenu Is Nothing Then Return 
    MessageBox.Show("Item '" & e.Item.Caption & "' has been clicked")
End Sub