I found a macro that helped me insert a picture (jpeg file) in an
excel spreadsheet. Now I am looking for a way to send that element in
back of other elements on the spreadsheet. I have tried to record a
macro to figure out the methods and procedures, but apparently the
"send to back" buttons and "bring to front" are invisible to the macro
recorder. I found that the insert/shape/line tools are also
invisible. Finding a way to draw a line would be equally effective,
because if it is drawn following the insert it will effectively be on
top, which will meet my needs.

i appreciate any help you can provide. Thanks.

Natan