Sub insert_Pic()
    Dim Pic   As Variant
    Pic = Application.GetOpenFilename _
                    (filefilter:="Picture Files,*.jpg;*.bmp;*.tif;*.gif;*.png")
    If Pic = False Then
        Exit Sub
    End If
     With ActiveSheet.Pictures.Insert(Pic).ShapeRange
        .LockAspectRatio = msoFalse
        .Height = Selection.Height
        .Width = Selection.Width
        .Left = Selection.Left
        .Top = Selection.Top
    End With
End Sub