From menu select the picture from

In 2003 menu FormatSheetBackground

In 2007 menu PageLayoutBackground


If this post helps click Yes
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Jacob Skaria


"simonc" wrote:

Is there a way you can import a picture into a spreadsheet and still be able
to see the spreadsheet cells on top of the picture? All my attempts at trying
to send the picture to the back still result in it covering the spreadsheet
cells.

Grateful for advice.