B4セルに、選択した画像（picture）を読み出す。
Sub gazou_yomidasi()
Dim strFNAME As String 'ファイル名
Dim 倍率 As Single
Application.ScreenUpdating = False
strFNAME = ""
strFNAME = Application.GetOpenFilename("画像 ,*.jpg; *.gif; *.bmp")
If VarType(strFNAME) = vbBoolean Then Exit Sub
If strFNAME = "False" Then Exit Sub ' キャンセルした場合。
倍率 = Range("b3").Value
On Error Resume Next
Module1.gazou_kesu
Range("B4").Select
ActiveSheet.Pictures.Insert(strFNAME).Select
Selection.ShapeRange.ScaleWidth 倍率, msoFalse, msoScaleFromTopLeft
Selection.ShapeRange.ScaleHeight 倍率, msoFalse, msoScaleFromTopLeft
End Sub
'-------------------------------------------------------------------
Sub gazou_kesu()
For Each mySh In ActiveSheet.Pictures
With mySh
If .TopLeftCell = Range("b4") Then
.Delete
End If
End With
Next
End Sub