这需要几个步骤：
1.在工作表上放置自选图形（如矩形）
1.使用以下命令将实际图片嵌入到矩形中：.ShapeRange.Fill.UserPicture
1.使用以下命令调整透明度：.ShapeRange.Fill.Transparency

可以使用以下代码：删除背景图像并使用工具图片格式，在Excel中设置透明颜色。

Sub RemoveBackground()
  Dim selectedPicture As Picture
  Set selectedPicture = ActiveSheet.Pictures("Picture 3")
' Set the transparent color of the picture
  With selectedPicture.ShapeRange.PictureFormat
    .TransparentBackground = True
    .TransparencyColor = RGB(255, 255, 255)
  End With 
End Sub

Sub RemoveShapes()
  ' Select the image you want to remove the background from
  Dim selectedImage As Shape
  Set selectedImage = ActiveSheet.Shapes("Image1")     ' Set the transparent color of the image 

  With selectedImage.PictureFormat
    .TransparentBackground = msoTrue
    .TransparencyColor = RGB(255, 255, 255)
  End With
End Sub