The simplest way is to create a class:
public class MyClass
{
public int Valor { get; set; }
public string Tipo { get; set; }
}
And then create a collection of them:
List<MyClass> options = new List<MyClass>();
options.Add(new MyClass() { Valor = 1, Tipo = "Perro" });
options.Add(new MyClass() { Valor = 2, Tipo = "Gato" });
options.Add(new MyClass() { Valor = 3, Tipo = "Ave" });
cbOptions.DataSource = options;
You can then select the display property, and value property:
cbOptions.DisplayMember = "Tipo";
cbOptions.ValueMember = "Valor";