Dim xlapp As Object
Dim xlBook As Excel.Workbook
Dim xlSheet As Excel.Worksheet
Private Sub Command1_Click()
Set xlapp = CreateObject("Excel.application")
xlapp.Application.Visible = True
Set xlBook = xlapp.Workbooks.Add
Set xlSheet = xlBook.Worksheets(1)
xlSheet.Range("A1").Select
ActiveSheet.Pictures.Insert("C:\rutademiarchivo.jpg").Select
End Sub