uses ComObj, jpeg, clipbrd; 
 
var xcl, wkb: OleVariant; 
 
procedure TForm1.Button11Click(Sender: TObject); 
var jpg: TJpegImage; 
begin 
  jpg := TJPegImage.create; 
  jpg.loadfromfile('d:\bilder\klavier.jpg'); 
  clipboard.assign(jpg); 
  jpg.free; 
  xcl := createOleObject('Excel.Application'); 
  wkb := xcl.workbooks.add; 
  xcl.ActiveSheet.Paste; 
  xcl.Selection.ShapeRange.ScaleWidth(1.5, 0, 0); 
  xcl.Selection.ShapeRange.ScaleHeight(1.5, 0, 0); 
  xcl.Selection.ShapeRange.IncrementLeft(60.0); 
  xcl.Selection.ShapeRange.IncrementTop(60.0); 
  xcl.visible := true; 
end; 
 
procedure TForm1.FormDestroy(Sender: TObject); 
begin 
  if not VarIsEmpty(xcl) then xcl.quit; 
end;