Mike,

The Send to back works only among graphics (pictures, drawing objects,
wordart, etc). It sends it to the back of all other overlapping graphics.
It doesn't send anything to the back of the cells (if that's what you're
after). The only thing that can be back there is the very limited
background image (Format - Sheet - Background). Word can put a graphic in
back of text. Excel doesn't do it.

--
Earl Kiosterud
www.smokeylake.com
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"M Kirwin" wrote in message
...
I'm trying to send a picture to the back, but it is not moving.
I've tried creating a new spread sheet first with the picture and then
again
with the spread sheet first and it will not let me set the picture to the
back.

I've tried many pictures and 4 different machines including a Mac.
I can bring the spread sheet into word and do it there, but that means I
have to recreate the spread sheet everytime I change any of the cells.

Thank you,
Mike