In Microsoft Excel, you can insert an image in the spreadsheet, but you cannot insert the image within a cell. The image you inserted will stay on top of the cells. However, you can insert an image in a cell in Google Sheet. Please see below for details:
Step 1: Click the cell you want to insert the image, and click the "Insert" tab from the ribbon;
Step 2: Click the "Image" from the drop-down list;
Step 3: Click the "Image in cell" from the extended list;
Step 4: Click the "Choose an image to upload" or drag the image to the "Insert Image" box;
Step 5: Navigate to the image location and click "OK" after you select the image;
Step 6: You will see the image is now in the cell;
Step 7: When you make the column or row wider, you will see the image also becomes bigger.
Step 8: You can also insert an image over the sheet with the same steps.