Hi,
The clock needles are nothing but three Pie charts.
The minute pie's total area is 60 (60 minutes)
The second pie's total area is 60 (60 seconds)
The hour pie's total area is 12 (12 hours)
A macro splits your desktop time into hours, minutes and seconds and updates it every second in the excel (a samll dashord kind of thing in the active sheet)
The needle widh is already defined to differenciate between the hous, minute and second needles
The rest portion is arrived through formula (total area minus current , hour or minute or second)
The background and the numbers are just images
All the above combined creates an analog clock like effect