<Window
        xmlns="http://schemas.microsoft.com/winfx/2006/xaml/presentation"
        xmlns:x="http://schemas.microsoft.com/winfx/2006/xaml"
        xmlns:d="http://schemas.microsoft.com/expression/blend/2008"
        xmlns:mc="http://schemas.openxmlformats.org/markup-compatibility/2006"
        xmlns:local="clr-namespace:WpfApp2" x:Class="MainWindow"
        mc:Ignorable="d"
        Title="MainWindow" Height="228" Width="677">
    <Window.DataContext>
        <local:MainMV/>
    </Window.DataContext>
    <Window.Resources>
    </Window.Resources>
    <Grid>
        <StackPanel Margin="10,50,0,0">
            <DataGrid x:Name="dataGridBudgetEntries" AutoGenerateColumns="False" CanUserAddRows="False"
                      CanUserDeleteRows="False" ItemsSource="{Binding Dt}">
                <DataGrid.Columns>
                    <DataGridTextColumn Binding="{Binding ID}" Header="ID" IsReadOnly="True"/>
                    <DataGridTextColumn Binding="{Binding Sex}" Header="Sex" IsReadOnly="True"/>
                    <DataGridTemplateColumn Header="性别">
                        <DataGridTemplateColumn.CellTemplate>
                            <DataTemplate>
                                <ComboBox
                                      ItemsSource="{Binding Path=DataContext.SexList, RelativeSource={RelativeSource AncestorType={x:Type Window}}}"
                                      DisplayMemberPath="Value" 
                                      SelectedValue="{Binding Dt.Sex, Mode=TwoWay}"                            
                                      SelectedValuePath="Sex"
                                      SelectedItem="{Binding Dt.Sex, Mode=TwoWay}"
                                    />
                            </DataTemplate>
                        </DataGridTemplateColumn.CellTemplate>
                    </DataGridTemplateColumn>
                </DataGrid.Columns>
            </DataGrid>
        </StackPanel>
    </Grid>
</Window>

Imports System.Data
Imports System.ComponentModel
Imports System.Collections.ObjectModel

Public Class MainMV
    Implements INotifyPropertyChanged

    Public Event PropertyChanged As PropertyChangedEventHandler Implements INotifyPropertyChanged.PropertyChanged
    Private Sub NotifyPropertyChanged(Optional ByVal propertyName As String = Nothing)
        RaiseEvent PropertyChanged(Me, New PropertyChangedEventArgs(propertyName))
    End Sub

    Private _dt As New DataTable
    Public Property Dt As DataTable
        Get
            Return _dt
        End Get
        Set(value As DataTable)
            _dt = value
        End Set
    End Property

    Private _list As New Dictionary(Of String, String)
    Public Property SexList As Dictionary(Of String, String)
        Get
            Return _list
        End Get
        Set(value As Dictionary(Of String, String))
            _list = value
        End Set

    End Property

    Private Function CreateData() As DataTable

        Dim dt As New DataTable
        Dim id As New DataColumn("ID")
        Dim Sex As New DataColumn("Sex")

        dt.Columns.Add(id)
        dt.Columns.Add(Sex)

        Dim dr As DataRow = dt.NewRow
        dr.Item("ID") = "101"
        dr.Item("Sex") = "1"
        dt.Rows.Add(dr)

        dr = dt.NewRow
        dr.Item("ID") = "102"
        dr.Item("Sex") = "0"
        dt.Rows.Add(dr)

        Return dt

    End Function

    Private Function CreateList() As Dictionary(Of String, String)

        Dim lt As New Dictionary(Of String, String)
        lt.Add("0", "女")
        lt.Add("1", "男")

        Return lt

    End Function
    Sub New()
        SexList = CreateList()
        Dt = CreateData()

    End Sub
End Class