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Dim picCurrent As Picture
Dim shtPics As Worksheet
...

picCurrent.Top = nVPos
picCurrent.Left = nHPos

use strict;
use warnings;
...
$picCurrent = $shtPics->Pictures->Insert("C:\\Documents and Settings\\
+All Users\\Documents\\My Pictures\\Sample Pictures\\Sunset.jpg");
$picCurrent->{Top} = $nVPos;
$picCurrent->{Left} = $nHPos;