Sub IMAGE()
Dim Rng As Range
Dim Cell As Range
Dim ws As Worksheet
Dim s As Shape
Set ws = ActiveSheet
Application.ScreenUpdating = False
Set Rng = Range("C3:C" & Range("C" & Rows.Count).End(xlUp).Row)
For Each Cell In Rng
With Cell
On Error Resume Next
Set s = ws.Shapes.AddPicture(Cell.Value, False, True, Cell.Offset(, 1).Left, Cell.Offset(, 1).Top, Cell.Offset(, 1).Height, Cell.Offset(, 1).Width)
If Err <> 0 Then
Err.Clear
Else
With .Offset(, 1)
s.Top = .Top + 5
s.Left = .Left + 5
s.Height = 65
s.Width = 67
End With
End If
On Error GoTo 0
End With
Next Cell
Rows("3:203").RowHeight = 75
Application.ScreenUpdating = True
End Sub