If you insert  a gif  as a picture it will not play.

If you use

Insert/Object/Create from file/
Then browse to your object
Then click OK

You will end up with an icon in your spreadsheet. When you double click the
icon and click Yes to the OLE warning your .gif will play.

it is not working in my pc i am using
excel 2000 '(9.0.2720)ver.
it is giving error cant insert  object

I can't help with this as it may be a limitation of Excel 2000 and I
use 2003. Someone else may have 2000 and be able to try it.

i have a list of items like date from 1 to 31 . how can i insert  this list in
forms comboBox
.additem. "1"
.additem "2"
-------
.additem "31"

Have you looked at the help file  for additem?

Think about whether you want to add a string, in which case you would use "1"
or add a numeric value using 1 without the quotes.