Hi Peter,
examples/GUI/OpenglWin2.o2bas reveals all the code needed to implement textures (using GDIplus). If you search through this file looking for "texn" you will find all the code involved in image loading, texture creation, texture handles, texture enabling, texture binding and texture deletion.
the first 2 procedures in inc/glo2/texture.inc are used to create the texture.
Unlike GDI GDIplus must first be initialised before access. Then it must be shut down at the end.
As you can see, there are many stages to go through before you get a texture to appear on an object.
Charles