
Yu can insert image file.
VBA Code
As an example, Insert “sample.jpg” in “sample” sheet.

Option Explicit
Sub sample()
Dim filePath As String
Dim ws As Worksheet
Dim topPosition As Double
Dim leftPosition As Double
Dim shapeObj As Shape
'Set "image file path"
filePath = "C:\Users\user\Desktop\sample.jpg"
Set ws = Worksheets("sample")
'Get the cells position to insert image file
With ws.Range("B2")
topPosition = .Top
leftPosition = .Left
End With
'Get insert image
Set shapeObj = ws.Shapes.AddPicture( _
Filename:=filePath, _
LinkToFile:=msoTrue, _
SaveWithDocument:=msoTrue, _
Top:=topPosition, _
Left:=leftPosition, _
Width:=0, _
Height:=0 _
)
'Insert image
With shapeObj
.ScaleHeight 1, msoTrue
.ScaleWidth 1, msoTrue
End With
End Sub
Result
You inserted image file!

FYI
For more information about following, see the following official online manual:
●“Shapes property” of “Worksheet Object”
●“AddPicture method” of “Shapes Object”
●“ScaleHeight method” of “Shape Object”
●“ScaleWidth method” of “Shape Object”