hi
pictures and other objects cannot be inserted into cells. objects "float" on
top of the sheet. the closest you might get is to insert the picture into a
comment.
see this site. http://www.contextures.com/xlcomments02.html#Picture
How can I add a picture to my excel spreadsheet so that its center floats
over a given cell? Be aware that my picture is stored in a table in Access.
Excel should call this application and retrieve the picture.