Check here:
http://www.experts-exchange.com/A_1739.htmlIt is Win32 code, but you will see the code creating the DIB section with 32 bpp. I'm not sure if it will work for WM. The WM code I will send you from home in an hour.
Also here:
http://www.wmdeveloper.com/2009/10/3-hbitmap-win32-api.htmlFor Windows Mobile you may need a bit different dibsection, but I'm not sure, maybe in WM6 everything's OK.