先看效果：


主要步骤及代码剖析：
MyListCtrl.h

#pragma once

class CMyListCtrl : public CListCtrl
{
public:
	CMyListCtrl(void);
	~CMyListCtrl(void);

	DECLARE_MESSAGE_MAP()

	virtual void MeasureItem(LPMEASUREITEMSTRUCT lpMeasureItemStruct);
	virtual void OnMeasureItem(int nIDCtl, LPMEASUREITEMSTRUCT lpMeasureItemStruct);	
	virtual void DrawItem(LPDRAWITEMSTRUCT lpMeasureItemStruct);

public:
	void SetRowHeigt(int nHeight);

private:
	 int m_nRowHeight;
};

MyListCtrl.cpp：

#include "stdafx.h"
#include "MyListCtrl.h"

BEGIN_MESSAGE_MAP(CMyListCtrl, CHeaderCtrl)
//{{AFX_MSG_MAP(CMyListCtrl)
// NOTE - the ClassWizard will add and remove mapping macros here.
	ON_WM_MEASUREITEM_REFLECT()
    ON_WM_MEASUREITEM()
    ON_WM_DRAWITEM()
//}}AFX_MSG_MAP	
END_MESSAGE_MAP()

CMyListCtrl::CMyListCtrl(void)
{
}


CMyListCtrl::~CMyListCtrl(void)
{
}

void CMyListCtrl::MeasureItem(LPMEASUREITEMSTRUCT lpMeasureItemStruct)
{
    if (m_nRowHeight>0)
    {
        lpMeasureItemStruct->itemHeight = m_nRowHeight;
    }
}

void CMyListCtrl::OnMeasureItem(int nIDCtl, LPMEASUREITEMSTRUCT lpMeasureItemStruct)
{
    CListCtrl::OnMeasureItem(nIDCtl, lpMeasureItemStruct);
}

void CMyListCtrl::SetRowHeigt(int nHeight)
{
    m_nRowHeight = nHeight;
    CRect rcWin;
    GetWindowRect(&rcWin);
    WINDOWPOS wp;
    wp.hwnd = m_hWnd;
    wp.cx = rcWin.Width();
    wp.cy = rcWin.Height();
    wp.flags = SWP_NOACTIVATE | SWP_NOMOVE | SWP_NOOWNERZORDER | SWP_NOZORDER;
    SendMessage(WM_WINDOWPOSCHANGED, 0, (LPARAM)&wp);
}

void CMyListCtrl::DrawItem(LPDRAWITEMSTRUCT lpMeasureItemStruct)
{
    CDC* pDC = CDC::FromHandle(lpMeasureItemStruct->hDC);    
    LVITEM lvi = {0}; 
    lvi.mask = LVIF_STATE;//|LVIF_IMAGE; 
    lvi.stateMask = LVIS_FOCUSED | LVIS_SELECTED ; 
    lvi.iItem = lpMeasureItemStruct->itemID; 
    BOOL bGet = GetItem(&lvi); 
    //高亮显示
    BOOL bHighlight =((lvi.state & LVIS_DROPHILITED)||((lvi.state & LVIS_SELECTED) && 
        ((GetFocus() == this)|| (GetStyle() & LVS_SHOWSELALWAYS)))); 
    // 画文本背景 
    CRect rcBack = lpMeasureItemStruct->rcItem; 
    pDC->SetBkMode(TRANSPARENT); 
    if( bHighlight ) //如果被选中
    { 
        pDC->SetTextColor(RGB(255,255,255)); //文本为白色
        pDC->FillRect(rcBack, &CBrush(RGB(90,162,0))); 
    } 
    else 
    { 
        pDC->SetTextColor(RGB(0,0,0));       //文本为黑色
        pDC->FillRect(rcBack, &CBrush(RGB(255,255,255))); 
    } 
    if (lpMeasureItemStruct->itemAction & ODA_DRAWENTIRE) 
    { 
        //写文本 
        CString szText; 
        int nCollumn = GetHeaderCtrl()->GetItemCount();//列数
        for (int i = 0; i < GetHeaderCtrl()->GetItemCount(); i++) 
        { //循环得到文本 
            CRect rcItem; 
            if ( !GetSubItemRect(lpMeasureItemStruct->itemID, i, LVIR_LABEL, rcItem )) 
                continue; 
            szText = GetItemText( lpMeasureItemStruct->itemID, i ); 
            rcItem.left += 5; rcItem.right -= 1; 
            pDC->DrawText(szText, lstrlen(szText), &rcItem,  DT_LEFT | DT_VCENTER | DT_NOPREFIX | DT_SINGLELINE);
        } 
    } 

}

主界面添加一个ListCtrl控件，并设置 Report、Ower draw fixed：


添加一个变量CMyListCtrl m_ListCtrl;，DDX_Control(pDX, IDC_LIST1, m_ListCtrl);

主窗口OnInitDialog中添加代码：

//表格数据初始化
	m_ListCtrl.InsertColumn(0, _T("序号"), LVCFMT_LEFT, 60);
	m_ListCtrl.InsertColumn(1, _T("测试"), LVCFMT_LEFT, 200);
	m_ListCtrl.InsertColumn(2, _T("备注"), LVCFMT_LEFT, 100);

	//插入行
	int nRow = m_ListCtrl.InsertItem(0, _T("1"));
	m_ListCtrl.SetItemText(nRow, 1, _T("www.tsingfun.com")); //设置数据
	m_ListCtrl.SetItemText(nRow, 2, _T("行高50px"));

	//调用设置行高
    m_ListCtrl.SetRowHeigt(50);

OK。
工程源码下载：CListCtrl_RowHeight.zip