In XL all pictures (other than the watermark -
Format/Sheet/Background...- but that tiles the picture) reside in the
drawing layer *above* the cells. You can't change that, but you can
adjust the transparency to allow cell contents to show through.


In article ,
comotoman
wrote:

I would like to insert a picture in a sheet, which I can do with no
problem, but I cant figure out how to put the picture in background. In
Word, there is a text over opption, but not in excel. Any Ideas?