'Create the file stream for the source file
Dim streamRead as New System.IO.FileStream([sourceFile], System.IO.FileMode.Open)
'Create the file stream for the destination file
Dim streamWrite as New System.IO.FileStream([targetFile], System.IO.FileMode.Create)
'Determine the size in bytes of the source file (-1 as our position starts at 0)
Dim lngLen as Long = streamRead.Length - 1
Dim byteBuffer(1048576) as Byte   'our stream buffer
Dim intBytesRead as Integer    'number of bytes read

While streamRead.Position < lngLen    'keep streaming until EOF
    'Read from the Source
    intBytesRead = (streamRead.Read(byteBuffer, 0, 1048576))
    'Write to the Target
    streamWrite.Write(byteBuffer, 0, intBytesRead)
    'Display the progress
    ProgressBar1.Value = CInt(streamRead.Position / lngLen * 100)
    Application.DoEvents()    'do it
End While

'Clean up 
streamWrite.Flush()
streamWrite.Close()
streamRead.Close()