ActiveSheet.Pictures.Insert( _
        "C:\Documents and Settings\All Users\Documents\My Pictures\Sample Pictures\Blue hills.jpg" _
        ).Select
    ActiveSheet.Pictures.Insert( _
        "C:\Documents and Settings\All Users\Documents\My Pictures\Sample Pictures\Sunset.jpg" _
        ).Select
    Selection.ShapeRange.IncrementTop 290.25

##</code><code>##

Dim picCurrent As Picture
Dim shtPics As Worksheet
Set shtPics = ThisWorkbook.Sheets(1)
Const ksPic1 As String = "C:\Documents and Settings\All Users\Documents\My Pictures\Sample Pictures\Blue hills.jpg"
Const ksPic2 As String = "C:\Documents and Settings\All Users\Documents\My Pictures\Sample Pictures\Sunset.jpg"
Set picCurrent = shtPics.Pictures.Insert(ksPic1)
Set picCurrent = shtPics.Pictures.Insert(ksPic2)
picCurrent.Top = 130
picCurrent.Left = 280

##</code><code>##

use strict;
use warnings;
use diagnostics;
use Win32::OLE;

my $xl = Win32::OLE->new('Excel.Application');
$xl->{Visible} = 1;
my $wb = $xl->ActiveWorkbook;
my $shtPics = $wb->Sheets(1);
my $picCurrent = $shtPics->Pictures->Insert(first pic);
$picCurrent = $shtPics->Pictures->Insert(second pic);
$picCurrent->Top = 130;
$picCurrent->Left = 280;