Hi

You can insert a picture in a cell.This will insert a picture into a single
cell or a merged cell.
Just change the range address and picture path/name to suit.

Dim Rng As Range
With Worksheets("Sheet1")
Set Rng = .Range("B9").MergeArea
.Shapes.AddPicture "C:\pictures\Sample.jpg", _
msoFalse, msoTrue, Rng.Left, Rng.Top, Rng.Width, Rng.Height
End With


I haven't tried sorting, but don't see why it should not sort with the
cells.
You can experiment with it and see.

If you would like to see a workbook with 4 different ways of inserting
pictures into cells, email me and I will send it to you.

HTH

Ken