If you must use custom images for the toolbar faces, then I suggest you
store them in a workbook and name them so code can refer to them directly.
Place all of the code and save the workbook as a special Excel Addin.

Here's a sample of the code that copies the custom image onto the toolbar
face...

wksToolBar.Shapes("NameOfCustomImage").CopyPicture
ctlButton.PasteFace 'ctlButton = the commandbar
control you want to place the image on

You can them distribute the self-contained Addin.

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__________________
Robert Rosenberg
R-COR Consulting Services
Microsoft MVP - Excel

"Carm" wrote in message
om...
I am very new to app programming in Excel. I have a macro which
creates a custom menu and toolbar. The toolbar uses gif files stored
in a required folder on the user's local hard drive.

I do not have the developer's tool for office.

What is the best approach to distributing this to 20 users?

Thanks!