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or this one if you want to scale the height and width independently of
+ each other
Sub ScalePicture2(pic As Shape, hscale As Double, vscale As Double)
...
Sub test2()
   ScalePicture2 pic:=ActiveSheet.Shapes("Picture 1"), hscale:=1.4, vs
+cale:=1.8   'just an example
End Sub

However, most of the same commands exist for the InlineShape command, 
+so this macro works!
Sub scale37()
        Selection.InlineShapes(1).LockAspectRatio = True
        Selection.InlineShapes(1).ScaleHeight = 37
End Sub

$pic_inlineimage ->{LockAspectRatio} = “False”;

use strict ;
use OLE;
...
$h_pos = $cell_tg->Left;
# insert picture with top left hand corner at cell_id
$pic_cur = $sheet->Pictures->Insert($image_file_full);