mpicture="D:\2008nl\9.JPG"
myexcel=newobject("EXCEL.application")
WITH myexcel
.visible=.t.
.workbooks.add
.Range("C3").select
cellW = .ActiveCell.Width
cellH = .ActiveCell.Height
WITH .ActiveSheet.Pictures.Insert(mpicture)
.Placement = 1
WITH .ShapeRange
.LockAspectRatio = 0
.Width=cellw
.Height=cellh
ENDWITH
ENDWITH
ENDWITH