Click the Insert tab. Click the Header & Footer button

Click in the header or footer box. Click the Picture button.

Then double-click the picture.

To resize or scale the picture, click Format Picture.

Select the options on the Size tab and then click OK.
Press the Enter key to add space above or below the picture.

To replace a picture, select &[Picture]
![To replace a picture, select &[Picture]](http://www.java2s.com/Tutorial/Microsoft-Office-Excel-2007Images/Inserting_Watermark___To_Replace_Picture_Select_amppictur.PNG)
Click the Picture button.

Then click Replace.

3.16.Watermark |
| 3.16.1. | Inserting a Watermark |  |