Sub test()

Dim rg As Range, shp As Shape

Rem ---------------------------------------------------

Rem 清除图形对象

For Each shp In ActiveSheet.Shapes

shp.Delete

Next

Rem ---------------------------------------------------

Rem 按名称插入图片

Rem 下行代码，根据A列开始循环处理

For I =  To Cells(Rows.Count, "A").End().Row

Set rg = Cells(I, "B")

Rem 下面代码，添加矩形

ActiveSheet.Shapes.AddShape(msoShapeRectangle, rg.Left, rg.Top, rg.Width, rg.Height).Select

Rem 下面代码，在矩形内部用图片填充

Selection.ShapeRange.Fill.UserPicture rg.Offset(, -).Value

Next

End Sub