Bu kod ile resim ekliyorum fakat genişliği ayarlıyamıyorum b hücresini geçmemesi lazım 
Kod:
Sub InsertPictureInRange(PictureFileName As String, TargetCells As Range)
' inserts a picture and resizes it to fit the TargetCells range
Dim p As Object, t As Double, l As Double, w As Double, h As Double
If TypeName(ActiveSheet) <> "Worksheet" Then Exit Sub
If Dir(PictureFileName) = "" Then Exit Sub
' import picture
Set p = ActiveSheet.Pictures.Insert(PictureFileName)
' determine positions
With TargetCells
t = .top + 2
l = .Left + 2
w = .Width
h = .Offset(.Rows.Count, 0).top - .top
End With
' position picture
With p
.top = t
.Left = l
.Width = w - 5
.Height = h - 5
End With
Set p = Nothing
End Sub
