Thanks CLR

I figured out part of this:

Set Cm = Ws.Range("E2").AddComment
Cm.Shape.Fill.UserPicture Ws.Range("D2").Value

That will add a comment, and set the Comment to the picture value.

Only I need to zip down the rows, however many there may be and do the
same for each. The number of rows is indeterminable.

Forgive me as I'm not familar with the Excel object library.

Thanks