ActiveSheet.Pictures.Insert( _
        "C:\Documents and Settings\tech\My Documents\My Pictures\Sample.jpg").Select

##</code><code>##

#!c:/perl/bin/perl -w

use strict;

use Win32::OLE qw(in with);
use Win32::OLE::Const 'Microsoft Excel';
use Win32::OLE::Variant;

my $excelfile = 'c:/ben.xls';

my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
        || Win32::OLE->new('Excel.Application', 'Quit');

my $Book = $Excel->Workbooks->Add();
   $Book->SaveAs($excelfile); #Good habit when working with OLE, save often.
my $Sheet = $Book->Worksheets("Sheet1");
$Sheet->Activate();      
$Sheet->{Name} = "DidItInPerl";

$Sheet->Pictures->Insert('C:\Documents and Settings\tech\My Documents\My Pictures\Sample.jpg');