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' For complete examples and data files, please go to https://github.com/groupdocs-watermark/GroupDocs.Watermark-for-.NET
Using doc As CellsDocument = Document.Load(Of CellsDocument)("D:\test.xlsx")
    Using watermark As New ImageWatermark("D:\logo.gif")
        doc.AddWatermarkAsBackground(watermark)
    End Using
    doc.Save()
End Using