能够向Excel中插入JPG文件，如何实现

你可以参考jxl包，或APACHE的PIO包的用法，可以参考一下这些文章
http://www-900.ibm.com/developerWorks/cn/xml/x-tipexc/index.shtml
http://www-900.ibm.com/developerWorks/cn/java/jw-tips/tip077/index.shtml
http://www.shuiwang.com/cgi-bin/websearcher/websearcher.cgi?category=qtlb
http://tech.china.com/zh_cn/netschool/office/excel/
http://www.zdnet.com.cn/developer/code/story/0,2000081534,39187620,00.htm
http://www.zdnet.com.cn/developer/tech/story/0,2000081602,39137235,00.htm
http://www.code-labs.com/article/articleinfo.php?id=727
http://www.grapecity.com/china/tools/document/prcontrol_formulelaone-espreadsheetengine.htm
http://www.yesky.com/SoftChannel/72357786515668992/20031215/1753583.shtml
http://www.yesky.com/SoftChannel/72357786515668992/20031215/1753585.shtml