With Worksheets("Sheet1").Range("B2:C4")
.Value = "001-0"
Val (a)
End With
Dim R As Range
Set R = ActiveSheet.Range("a10")
Call ActiveSheet.Shapes.AddPicture("c:=\aaa\001-01.JPG", msoFalse, msoTrue, R.Left, R.Top, 200, 200)
Dim u As Range
Set u = Worksheets("sheet1").Range("c10")
Call ActiveSheet.Shapes.AddPicture("c:=\aaa\001-01.JPG", msoFalse, msoTrue, u.Left, u.Top, 200, 200)