don´t manage to send an image backward
in order to create a printable background to the spreadsheet , why ?

After inserting an image ( which I want it to be placed AND PRINTED on the spreadsheet background – not quite sure whether it is possible ) I would click on “Format > Send Backward “ , if the option was enabled.
It happens that , Send Backward and Send Forward , both options are disabled (not clickable).
Why ? What´s wrong ? Thank you very much.
(Microsoft Office 2007)

RW

Couple of suggestions.

Page Layout - Background (This will tile the picture and I don't think it prints

Or

Insert - Shapes (Select Shape similar to shape of your picture.)
Right click on the shape after it's inserted to worksheet.
In the Fill menu select "Picture or texture fill"
Click the file button and select the picture you want.
Slide the transparency bar to your desired level.

Neither option is great but might work.

God's Blessings on your project!