Hi Anthony..........
Excel doesn't do that as a standard feature (at least not my 97). The only
way I can accomplish it is to use the CAMERA icon to take a picture of a
section of the sheet I want overlaid on the clipart and then move it into
position and do FormatPicture > ColorsAndLines > NoFill.........then you can
change values in the original range and the "imitation cells" on the overlay
will change value accordingly.....
hth
Vaya con Dios,
Chuck, CABGx3