=getImageQaulidade(1) 'e nessa celula ficava a imagem.

Function getImageQaulidade(x As Integer) As Object
    'InsertPictureInRange "C:FolderNamePictureFileName.gif", _
    '   Range("B5:D10")
    'InsertPictureInRange "C:UsersFolderNameDOCUME~1Imagem1.jpg", _
    '   Range("B5:D30")
    Dim LNumber As Integer

    LNumber = x

    Select Case LNumber
   Case Is = 1
      Dim aux As Object
      aux = InsertPictureInRange("C:UsersFolderNameDOCUME~11.png")
      Set TestInsertPictureInRange = aux
   Case Is = 2
      Set TestInsertPictureInRange = InsertPictureInRange("C:UsersFolderNameDOCUME~12.png")
   Case Is = 3
      Set TestInsertPictureInRange = InsertPictureInRange("C:UsersFolderNameDOCUME~13.png")
   Case Else
      MsgBox "numero não existe"

   End Select

End Function

Function InsertPictureInRange(PictureFileName As String) As Object
' inserts a picture and resizes it to fit the TargetCells range
Dim p As Object, t As Double, l As Double, w As Double, h As Double
    If TypeName(ActiveSheet) <> "Worksheet" Then Exit Function
    If Dir(PictureFileName) = "" Then Exit Function
    ' import picture
    Set p = ActiveSheet.Pictures.Insert(PictureFileName)
    With p
        .Top = t
        .Left = l
        .Width = w
        .Height = h
    End With
    InsertPictureInRange = p
    Set p = Nothing
End Function