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This does not do what you want but it might help. This keeps the picture's ratio the same. By making both the height and width the same as the cell, you could distort the image.

In this macro, the base file name like "ken" would be in the cell to the left of the activecell. The activecell is where the picture is imported and resized.
Sub ken()  
  Dim fn As String, pic As Object, r As Range
  Set r = ActiveCell
  fn = "c:\myfiles\excel\pics\" & r.Offset(, -1).Value2 & ".jpg"
  If Len(Dir(fn)) = 0 Then
    MsgBox "File:  & fn & vblf & does not exist.  Macro is ending", vbCritical, "Error"
    Exit Sub
  End If
  Set pic = ActiveSheet.Pictures.Insert(fn)
  FitPic r, pic
End Sub


'http://www.extendoffice.com/documents/excel/1060-excel-resize-picture-to-fit-cell.html
'Revised by Kenneth Hobson
Sub FitPic(aCell As Range, pic As Object)
  Dim CellWtoHRatio As Single, PicWtoHRatio As Single
  
  On Error GoTo NOT_SHAPE
  
  With pic
    PicWtoHRatio = .Width / .Height
  End With
  
  With aCell
    CellWtoHRatio = .Width / .RowHeight
  End With
  
  Select Case PicWtoHRatio / CellWtoHRatio
    Case Is > 1
      With pic
        .Width = aCell.Width
        .Height = .Width / PicWtoHRatio
      End With
    Case Else
      With pic
        .Height = aCell.RowHeight
        .Width = .Height * PicWtoHRatio
      End With
  End Select
  With pic