Sub URLPictureInsert()
Dim xCol As Long
Dim xRg As Range
Dim w As Integer
Dim h As Integer
On Error Resume Next
Set Rng = ActiveSheet.Range("b1:b2")
w = 100
h = 100
For Each cell In Rng
xCol = cell.Column + 1
Set xRg = Cells(cell.Row, xCol)
xRg.ColumnWidth = 20
xRg.RowHeight = 100
ActiveSheet.Shapes.AddPicture Filename:=cell, LinkToFile:=msoFalse, SaveWithDocument:=msoCTrue, Left:=xRg.Left + (xRg.Width - w) / 2, Top:=xRg.Top + (xRg.Height - h) / 2, Width:=w, Height:=h
Next
End Sub