ActiveCell.Comment.Visible = True
ActiveCell.Comment.Shape.Select True

Selection.ShapeRange.AutoShapeType = msoShapeVerticalScroll

Sub Вывод_картинки_в_разных_формах()
 Dim i As Integer

 Cells.Clear
 Columns.ColumnWidth =  30 
 
 For i =  1  To  137 
  With Cells(i, (i -  1 ) Mod  5  +  1 )
    .Select
    .AddComment
    .Comment.Visible = False
    .Comment.Text Text:=""
    With ActiveCell
      .Comment.Visible = True
      .Comment.Shape.Select True
      Selection.Font.ColorIndex =  2 
      Selection.ShapeRange.AutoShapeType = i
      Selection.ShapeRange.ScaleWidth  1 , msoFalse, msoScaleFromTopLeft
      Selection.ShapeRange.ScaleHeight  1 , msoFalse, msoScaleFromTopLeft
      Selection.ShapeRange.Fill.Transparency =  0 #
      Selection.ShapeRange.Fill.UserPicture "C:\Documents and Settings\All Users\Документы\Мои рисунки\Образцы рисунков\Зима.jpg"
    End With
  End With
 Next i

End Sub