Hi Rafy,

To put a picture behind everything including grid lines in Excel, you can follow these steps:

1. Insert the picture you want to use as the background by clicking on the "Insert" tab and selecting "Pictures".
2. Resize the picture to fit the Excel sheet by dragging the corners of the picture.
3. Right-click on the picture and select "Format Picture".
4. In the Format Picture pane, select "Picture" and then under "Image Control", adjust the "Transparency" slider to make the picture more transparent.
5. Click on the "Size & Properties" tab and under "Properties", select "Move and size with cells".
6. Click "Close" to exit the Format Picture pane.
7. Go to the "View" tab and select "Page Layout" view.
8. Right-click on the sheet and select "Gridlines" and then "View Gridlines".
9. The gridlines should now be visible on top of the picture.