Sub add()
Dim i As Long
For i = 2 To Cells(Rows.Count, 2).End(xlUp).Row
Cells(i, 24).Value = Cells(i, 24).Value & "<p style=""margin:25px 0 25px 0px;""><img src=""https://image.rakuten. co.jp/gift-concierge/cabinet/ b-nn/recycling.jpg"" width=""418"" height=""236""></p>"
Cells(i, 25).Value = Cells(i, 25).Value & "<br><p><img src=""https://image.rakuten. co.jp/gift-concierge/cabinet/ b-nn/recycling.jpg"" width=""100%"" height=""auto""></p>"
Cells(i, 1).Value = "u"
Next i
End Sub