This takes a different approach using webdings2 font rather than images.
The user defined function returns true or false if the picture is there on sheet picture.
Public Function UDF_HASPICTURE(SheetName As String, CellAddress As String) As Boolean
Dim shtTemp As Worksheet
Dim rngCheck As Range
Dim shpTemp As Shape
On Error GoTo ErrHasPicture
If Len(SheetName) = 0 Then
' use active sheet
Set shtTemp = ActiveSheet
Else
Set shtTemp = Worksheets(SheetName)
End If
Set rngCheck = shtTemp.Range(CellAddress)
If Not shtTemp Is Nothing Then
For Each shpTemp In shtTemp.Shapes
If Not Intersect(shpTemp.TopLeftCell, rngCheck) Is Nothing Then
UDF_HASPICTURE = True
Exit For
End If
Next
End If
ErrHasPicture:
Exit Function
End Function
The formula would be
=IF(UDF_HASPICTURE("Picture","B" & ROW()),"é","")
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