In 2002 (XP) you can use FormatSheetBackground to use a picture as a
background for the entire sheet, but AFAIK you cannot Insert an image and
"send it to the back" so that cell conten overprint the image. |:)

"mr.Caish" wrote:

In Excel is it possiblt to place text from cells over the top of a imported
picture.?In other words put the picture in the background. Thank you for
your help.