我调查出来了,以下代码
Dim xlApp As Excel.Application = New Excel.Application
Dim xlBook As Excel.Workbook
Dim xSheet As New Excel.Worksheet
Dim PicturePath As String = "D:\Penguins.jpg"
xlBook = xlApp.Workbooks.Open("D:\test2.xlsx")
xSheet = xlBook.Worksheets(1)
Dim PicLeft As Single = Convert.ToSingle(0)
Dim PicTop As Single = Convert.ToSingle(0)
Dim PictuteWidth As Integer = 300
Dim PictureHeight As Integer = 400
Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
Dim EXCELApp As Excel.Application
EXCELApp = New Excel.Application()
EXCELApp.Visible = True
EXCELApp.Workbooks.Add()
EXCELApp.Range("E2").Select()
EXCELApp.ActiveWorkbook.ActiveSheet.Pictures.Insert( _
"C:\Documents and Settings\Administrator\My Documents\My Pictures\汶川.jpg"). _
Select()
End Sub
End Class