1、开局一张图

导出来的效果就是这样。

2、环境准备

需要安装office2003

链接：https://pan.baidu.com/s/1d4DpeNKdpqNRkCaO6a64cw 
提取码：2asp 

安装成功后添加如下引用：

Microsoft.Office.Tools.Excel.dll

Excel.dll

Office.dll

/// <summary>
/// 需要安装  office 2003
/// </summary>
public class InsertPictureToExcel
{
    public void Open()
    {
        this.Open(string.Empty);
    }

    /// <summary>
    /// 功能：实现Excel应用程序的打开
    /// </summary>
    /// <param name="TemplateFilePath">模板文件物理路径</param>
    public void Open(string TemplateFilePath)
    {
        //打开对象
        m_objExcel = new Excel.Application();
        m_objExcel.Visible = false;
        m_objExcel.DisplayAlerts = false;

        //if (m_objExcel.Version != "11.0")
        //{

        //    MessageBox.Show("您的 Excel 版本不是 11.0 （Office 2003），操作可能会出现问题。");
        //    m_objExcel.Quit();
        //    return;
        //}

        m_objBooks = (Excel.Workbooks)m_objExcel.Workbooks;
        if (TemplateFilePath.Equals(String.Empty))
        {
            m_objBook = (Excel._Workbook)(m_objBooks.Add(m_objOpt));
        }
        else
        {

            m_objBook = m_objBooks.Open(TemplateFilePath, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt);

        }
        m_objSheets = (Excel.Sheets)m_objBook.Worksheets;
        m_objSheet = (Excel._Worksheet)(m_objSheets.get_Item(1));
    }

    public void Cells(int rowIndex, int columnIndex, string content)
    {
        m_objSheet.Cells[rowIndex, columnIndex] = content;
    }

    /// <summary>
    /// 将图片插入到指定的单元格位置。
    /// 注意：图片必须是绝对物理路径
    /// </summary>
    /// <param name="RangeName">单元格名称，例如：B4</param>
    /// <param name="PicturePath">要插入图片的绝对路径。</param>
    public void InsertPicture(string RangeName, string PicturePath)
    {
        m_objRange = m_objSheet.get_Range(RangeName, m_objOpt);
        m_objRange.Select();
        Excel.Pictures pics = (Excel.Pictures)m_objSheet.Pictures(m_objOpt);
        pics.Insert(PicturePath, m_objOpt);
    }

    /// <summary>
    /// 将图片插入到指定的单元格位置，并设置图片的宽度和高度。
    /// 注意：图片必须是绝对物理路径
    /// </summary>
    /// <param name="RangeName">单元格名称，例如：B4</param>
    /// <param name="PicturePath">要插入图片的绝对路径。</param>
    /// <param name="PictuteWidth">插入后，图片在Excel中显示的宽度。</param>
    /// <param name="PictureHeight">插入后，图片在Excel中显示的高度。</param>
    public void InsertPicture(string RangeName, string PicturePath, float PictuteWidth, float PictureHeight)
    {

        m_objRange = m_objSheet.get_Range(RangeName, m_objOpt);
        m_objRange.Select();
        float PicLeft, PicTop;
        PicLeft = Convert.ToSingle(m_objRange.Left);
        PicTop = Convert.ToSingle(m_objRange.Top);
        //参数含义：
        //图片路径
        //是否链接到文件
        //图片插入时是否随文档一起保存
        //图片在文档中的坐标位置（单位：points）
        //图片显示的宽度和高度（单位：points）
        //参数详细信息参见：http://msdn2.microsoft.com/zh-cn/library/aa221765(office.11).aspx

        m_objSheet.Shapes.AddPicture(PicturePath, Microsoft.Office.Core.MsoTriState.msoFalse, Microsoft.Office.Core.MsoTriState.msoCTrue, PicLeft, PicTop, PictuteWidth, PictureHeight);
    }

    /// <summary>
    /// 将Excel文件保存到指定的目录，目录必须事先存在，文件名称不一定要存在。
    /// </summary>
    /// <param name="OutputFilePath">要保存成的文件的全路径。</param>
    public void SaveFile(string OutputFilePath)
    {
        m_objBook.SaveAs(OutputFilePath, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt, Excel.XlSaveAsAccessMode.xlNoChange, m_objOpt, m_objOpt, m_objOpt, m_objOpt, m_objOpt);
        this.Close();
    }

    /// <summary>
    /// 关闭应用程序
    /// </summary>
    private void Close()
    {
        m_objBook.Close(false, m_objOpt, m_objOpt);
        m_objExcel.Quit();
    }

    /// <summary>
    /// 释放所引用的COM对象。注意：这个过程一定要执行。
    /// </summary>
    public void Dispose()
    {
        ReleaseObj(m_objSheets);
        ReleaseObj(m_objBook);
        ReleaseObj(m_objBooks);
        ReleaseObj(m_objExcel);
        System.GC.Collect();
        System.GC.WaitForPendingFinalizers();
    }
    /// <summary>
    /// 释放对象，内部调用
    /// </summary>
    /// <param name="o"></param>
    private void ReleaseObj(object o)
    {
        try
        {
            System.Runtime.InteropServices.Marshal.ReleaseComObject(o);
        }
        catch { }
        finally { o = null; }
    }

    private Excel.Application m_objExcel = null;
    private Excel.Workbooks m_objBooks = null;
    private Excel._Workbook m_objBook = null;
    private Excel.Sheets m_objSheets = null;
    private Excel._Worksheet m_objSheet = null;
    private Excel.Range m_objRange = null;
    private object m_objOpt = System.Reflection.Missing.Value;

}

调用方法： 

public string ExportNew(BasePage input)
{
    float imgWidth = 300;
    float imgHeight = 255;
    var tb = GetData();
    if (tb.Rows.Count > 0)
    {
        InsertPictureToExcel ipt = new InsertPictureToExcel();
        ipt.Open(DbExtensions.AppPath + "\\Template\\ExcelTemp.xls");
        for (int i = 0; i < tb.Rows.Count; i++)
        {
            var r = tb.Rows[i];
            exr = r;
            var rn = i + 3;
            var cn = 0;
            // 写入文本信息
            ipt.Cells(rn, ++cn, r["c_first_code"].ToStr());
            // 需要图片绝对路径
            ipt.InsertPicture("Y" + rn, @"D:\img\1.jpg", imgWidth, imgHeight);

        }
        var fileName = DateTime.Now.ToString("yyyyMMddHHmmssffff") + ".xls";
        var bPath = "ExcelFile\\" + DateTime.Now.ToString("yyyy-MM-dd");
        var path = DbExtensions.AppPath + "\\" + bPath;
        if (!Directory.Exists(path))
        {
            Directory.CreateDirectory(path);
        }
        ipt.SaveFile(path + "\\" + fileName);
        ipt.Dispose();
        return DbExtensions.HOST + bPath + "\\" + fileName;
    }
    return string.Empty;
}