I don't know if this will be of any help, but since no one else has
responded, here goes:
You can get to any cell by using Goto. Then use the arrow keys to move
around, not the mouse. Problem is, of course, you can't really see what
you're working on except that the contents of the selected cell will show in
the formulabar. (Pressing F2 will show the contents through the picture.)

Or, it might be worthwhile to paste this little macro into a standard module
and assign a shortcut key to it to so you can toggle the picture's visible
property on and off. First, click on the picture and look at its name on
the left side of the formulabar to make sure it really is named "Picture 1".
If not, change its name in the code. Maybe of some help unless someone else
has an idea. James

Sub PixVis()
With ActiveSheet.Shapes("Picture 1")
.Visible = Not .Visible
End With
End Sub

"Athon1" wrote in message
...
I would like to use a picture as a background and edit cells over or under
it, I have set transparencies and used send to back options with no luck,
I
prefer to avoid using the watermark option for lack of versatility.