You can put it in the background in Format=Sheet=Background in the menus.
It will appear behind the worksheet cells, so you can work on top of the
picture. The picture will not print out however.

You could overcome this by copying a range of cells as a picture and pasting
them in a blank worksheet. Then print the picture.

--
Regards,
Tom Ogilvy

"GDR" wrote in message
...
Hi i was wondering if a photograph could be used as a transparent
background in a worksheet
I have an aerial photograph of the farm which I would like to have as a
transparent background On the map I would like to have links to a
gross margin worksheet for recording data
thanks ppl