Sorry, missed your ref to Excel 2007
http://support.microsoft.com/kb/288966
Microsoft Office Excel 2007
1. Click the View tab.
2. Click in the header or footer section where the image is located.
3. Click in the &[Picture] text of the image.
4. On the Design tab under Header & Footer Tools, click Format Picture
in the Header & Footer Elements group.
5. On the Size tab, adjust the size of the image to fit inside the
header or footer section.
6. Click OK.
Bob