Private Sub Worksheet_Change(ByVal Target As Excel.Range)
    Dim iFileName$: iFileName = Target(1).Text
    If iFileName = "" Then Exit Sub
    
    If Dir(iFileName) <> "" Then
       With WindowsMediaPlayer1
            .Left = Target.Left
            .Top = Target(2).Top
            .URL = iFileName
       End With
    End If
End Sub

Public x As Long
Public y As Long
Public lll
Public ttt
Public zzz As String

Sub Vstavka()
On Error Resume Next
Sheets(1).Shapes.AddPicture _
        Filename:=zzz, _
        linktofile:=msoFalse, _
        savewithdocument:=msoCTrue, _
        Left:=lll, _
        Top:=ttt + 12.75, _
        Width:=300, _
        Height:=200
End Sub