Option Explicit



Const ImgFileFormat = "Image Files (*.bmp;*.gif;*.tif;*.jpg;*.jpeg)," & _

    "*bmp;*gif;*.tif;*.jpg;*.jpeg"



Sub AddPicturesToComments()

Dim HasCom

Dim Pict As String

Dim Ans As Integer



Set HasCom = ActiveCell.Comment

If Not HasCom Is Nothing Then ActiveCell.Comment.Delete

Set HasCom = Nothing



GetPict:

Pict = Application.GetOpenFilename(ImgFileFormat)

'Note you can load in, almost any file format

If Pict = "False" Then End



Ans = MsgBox("Open : " & Pict, vbYesNo + vbExclamation, "Use this Picture?")

If Ans = vbNo Then GoTo GetPict



With ActiveCell

    .AddComment

    .Comment.Visible = False

    .Comment.Shape.Fill.Transparency = 0#

    .Comment.Shape.Fill.UserPicture Pict

End With



End Sub