Cells can contain only formulas or values. Pictures always "float" in
the Drawing Layer "above" the worksheet.

If you set the picture to exactly cover a cell and choose the Move and
size with cells options, then the picture *should* continue to cover the
cell exactly, e.g., even if the cell is resized, or rows/columns are
added.

In article ,
"Davdi Keltner" <Davdi wrote:

I'm trying to generate a spreadsheet to track artwork. I'd like to have a
thumbnail of the art in the spreadsheet alongside the price and size info
I'll be entering. When I insert a picture it just 'floats' on top of the
spreadsheet seemingly unattached to any cell. I got excited that there was a
solution when, in picture formatting, I saw an option to size and move with
cell, but that did nothing. Is there a way to insert a picture into a cell?