I think you could do something like this, using the Name
function to rename the files, however, you will probably need to make sure the 2 columns have the complete file path, i.e. "C:TempABC.jpg"
Dim Source As Range
Dim OldFile As String
Dim NewFile As String
Set Source = Cells(1, 1).CurrentRegion
For Row = 1 To Source.Rows.Count
OldFile = ActiveSheet.Cells(Row, 1)
NewFile = ActiveSheet.Cells(Row, 2)
' rename files
Name OldFile As Newfile
Next
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