Private Declare Function SendMessage Lib "user32" Alias "SendMessageA" (ByVal hwnd As Long, ByVal wMsg As Long, ByVal wParam As Long, lParam As Any) As Long
Private Const LB_SETTABSTOPS As Long = &H192
Private Sub Form_Load()
Dim Tabs(2) As Long
Tabs(0) = 0
Tabs(1) = 50
Tabs(2) = 150
SendMessage List1.hwnd, LB_SETTABSTOPS, CLng(UBound(Tabs)) + 1, Tabs(0)
List1.AddItem "hello" & vbTab & "world" & vbTab & "dan"
List1.AddItem "hello" & vbTab & "world" & vbTab & "dan"
List1.AddItem "hello" & vbTab & "world" & vbTab & "dan"
End Sub