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>The advantage of 'Cancel' button is exactly what you seemingly don't like: going around last control Valid event. So, you can just go to Form.Keypress event, check for ESC there and run you code to close the form, etc.

I have some forms with this way to close it: the keypress event of the form and the keypreview property of the form. But i've not tested if changes mades in last control are validated. Are they?
If you don't want, dont answer me. I'll test it. Thanks a lot.