Sub test()
Dim nf, x, dimention_image
nf = Application.GetOpenFilename("Fichier jpg, *.*")
If nf = False Then Exit Sub
Dim Img As Object
PtoPX = CreateObject("WScript.Shell").RegRead("HKEY_CURRENT_USER\Control Panel\Desktop\WindowMetrics\AppliedDPI") / 72
With CreateObject("WIA.ImageFile")
.LoadFile nf
dimention_image = Array(.Width / PtoPX, .Height / PtoPX) ' dimention en point
End With
With ActiveCell
.ClearComments: .AddComment
.Comment.Shape.Height = dimention_image(1): .Comment.Shape.Width = dimention_image(0)
ActiveCell.Comment.Shape.Fill.UserPicture nf
End With
End Sub