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| ¦^´_ 1# g93353 
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 ½Æ»s¥N½XSub PHOTO()
ActiveSheet.Columns("C") = ""
Set Sh = ActiveSheet
With Sh
    .Pictures.Delete
End With
fs = Dir("D:\TEST\*.jpg")
Do Until fs = ""
   R = R + 1
   Cells(R, 3) = fs
   Cells(R, 2).Select
   ActiveSheet.Pictures.Insert("D:\TEST\" & Cells(R, 3)).Select
   With Selection
       .Top = ActiveSheet.Cells(R, 2).Top + 1
       .Left = ActiveSheet.Cells(R, 2).Left + 1
       .Width = ActiveSheet.Cells(R, 2).Width - 1
       .Height = ActiveSheet.Cells(R, 2).Height - 1
   End With
   fs = Dir
Loop
End Sub
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