#!c#

static void Main(string[] args)
{
    string sFile = "ExcelOpenXmlWithImage.xlsx";
    if (File.Exists(sFile))
    {
        File.Delete(sFile);
    }
    BuildWorkbook(sFile);
}

private static void BuildWorkbook(string filename)
{
    try
    {
        using (SpreadsheetDocument xl = SpreadsheetDocument.Create(filename, SpreadsheetDocumentType.Workbook))
        {
            WorkbookPart wbp = xl.AddWorkbookPart();
            WorksheetPart wsp = wbp.AddNewPart<WorksheetPart>();
            Workbook wb = new Workbook();
            FileVersion fv = new FileVersion();
            fv.ApplicationName = "Microsoft Office Excel";
            Worksheet ws = new Worksheet();
            SheetData sd = new SheetData();

            string sImagePath = "polymathlogo.png";
            DrawingsPart dp = wsp.AddNewPart<DrawingsPart>();
            ImagePart imgp = dp.AddImagePart(ImagePartType.Png, wsp.GetIdOfPart(dp));
            using (FileStream fs = new FileStream(sImagePath, FileMode.Open))
            {
                imgp.FeedData(fs);
            }

            NonVisualDrawingProperties nvdp = new NonVisualDrawingProperties();
            nvdp.Id = 1025;
            nvdp.Name = "Picture 1";
            nvdp.Description = "polymathlogo";
            DocumentFormat.OpenXml.Drawing.PictureLocks picLocks = new DocumentFormat.OpenXml.Drawing.PictureLocks();
            picLocks.NoChangeAspect = true;
            picLocks.NoChangeArrowheads = true;
            NonVisualPictureDrawingProperties nvpdp = new NonVisualPictureDrawingProperties();
            nvpdp.PictureLocks = picLocks;
            NonVisualPictureProperties nvpp = new NonVisualPictureProperties();
            nvpp.NonVisualDrawingProperties = nvdp;
            nvpp.NonVisualPictureDrawingProperties = nvpdp;

            DocumentFormat.OpenXml.Drawing.Stretch stretch = new DocumentFormat.OpenXml.Drawing.Stretch();
            stretch.FillRectangle = new DocumentFormat.OpenXml.Drawing.FillRectangle();

            BlipFill blipFill = new BlipFill();
            DocumentFormat.OpenXml.Drawing.Blip blip = new DocumentFormat.OpenXml.Drawing.Blip();
            blip.Embed = dp.GetIdOfPart(imgp);
            blip.CompressionState = DocumentFormat.OpenXml.Drawing.BlipCompressionValues.Print;
            blipFill.Blip = blip;
            blipFill.SourceRectangle = new DocumentFormat.OpenXml.Drawing.SourceRectangle();
            blipFill.Append(stretch);

            DocumentFormat.OpenXml.Drawing.Transform2D t2d = new DocumentFormat.OpenXml.Drawing.Transform2D();
            DocumentFormat.OpenXml.Drawing.Offset offset = new DocumentFormat.OpenXml.Drawing.Offset();
            offset.X = 0;
            offset.Y = 0;
            t2d.Offset = offset;
            Bitmap bm = new Bitmap(sImagePath);
            //http://en.wikipedia.org/wiki/English_Metric_Unit#DrawingML
            //http://stackoverflow.com/questions/1341930/pixel-to-centimeter
            //http://stackoverflow.com/questions/139655/how-to-convert-pixels-to-points-px-to-pt-in-net-c
            DocumentFormat.OpenXml.Drawing.Extents extents = new DocumentFormat.OpenXml.Drawing.Extents();
            extents.Cx = (long)bm.Width * (long)((float)914400 / bm.HorizontalResolution);
            extents.Cy = (long)bm.Height * (long)((float)914400 / bm.VerticalResolution);
            bm.Dispose();
            t2d.Extents = extents;
            ShapeProperties sp = new ShapeProperties();
            sp.BlackWhiteMode = DocumentFormat.OpenXml.Drawing.BlackWhiteModeValues.Auto;
            sp.Transform2D = t2d;
            DocumentFormat.OpenXml.Drawing.PresetGeometry prstGeom = new DocumentFormat.OpenXml.Drawing.PresetGeometry();
            prstGeom.Preset = DocumentFormat.OpenXml.Drawing.ShapeTypeValues.Rectangle;
            prstGeom.AdjustValueList = new DocumentFormat.OpenXml.Drawing.AdjustValueList();
            sp.Append(prstGeom);
            sp.Append(new DocumentFormat.OpenXml.Drawing.NoFill());

            DocumentFormat.OpenXml.Drawing.Spreadsheet.Picture picture = new DocumentFormat.OpenXml.Drawing.Spreadsheet.Picture();
            picture.NonVisualPictureProperties = nvpp;
            picture.BlipFill = blipFill;
            picture.ShapeProperties = sp;

            Position pos = new Position();
            pos.X = 0;
            pos.Y = 0;
            Extent ext = new Extent();
            ext.Cx = extents.Cx;
            ext.Cy = extents.Cy;
            AbsoluteAnchor anchor = new AbsoluteAnchor();
            anchor.Position = pos;
            anchor.Extent = ext;
            anchor.Append(picture);
            anchor.Append(new ClientData());
            WorksheetDrawing wsd = new WorksheetDrawing();
            wsd.Append(anchor);
            Drawing drawing = new Drawing();
            drawing.Id = dp.GetIdOfPart(imgp);

            wsd.Save(dp);

            ws.Append(sd);
            ws.Append(drawing);
            wsp.Worksheet = ws;
            wsp.Worksheet.Save();
            Sheets sheets = new Sheets();
            Sheet sheet = new Sheet();
            sheet.Name = "Sheet1";
            sheet.SheetId = 1;
            sheet.Id = wbp.GetIdOfPart(wsp);
            sheets.Append(sheet);
            wb.Append(fv);
            wb.Append(sheets);

            xl.WorkbookPart.Workbook = wb;
            xl.WorkbookPart.Workbook.Save();
            xl.Close();
        }
    }
    catch (Exception e)
    {
        Console.WriteLine(e.ToString());
        Console.ReadLine();
    }
}

#!c#

OpenFileDialog fileDlg = new OpenFileDialog();
            fileDlg.Title = "Insert Image in Excel Worksheet";
            fileDlg.InitialDirectory = "C:\\";
            fileDlg.Filter = "JPEG Files|*.jpg|GIF Files|*.gif";
            fileDlg.AddExtension = true;
            fileDlg.CheckFileExists = true;
            fileDlg.CheckPathExists = true;
            if (fileDlg.ShowDialog() == System.Windows.Forms.DialogResult.OK)
            {
                string projectFiles = Path.GetFullPath("../../Files/");

                Workbook workbook = new Workbook(projectFiles + "TestBook.xlsx");

                //Adding a new worksheet to the Workbook object
                int sheetIndex = workbook.Worksheets.Add();

                //Obtaining the reference of the newly added worksheet by passing its sheet index
                Worksheet worksheet = workbook.Worksheets[sheetIndex];

                //Adding a picture at the location of a cell whose row and column indices
                //are 5 in the worksheet. It is "F6" cell
                worksheet.Pictures.Add(5, 5, fileDlg.FileName.ToString());

                //Saving the Excel file
                workbook.Save(projectFiles + "output.xls");

                this.Text = "Processing...";

                MessageBox.Show("File Updated Sucessfully");

                this.Text = "Form1";
            }