Have a look at:
http://support.microsoft.com/kb/291073
best wishes

It is VERY simple to use, place it on the sheet and double click it. It
selects change by default, you will want to use the dropdown at the top right
to select spinup or spindown. Here is a sample to increase or decrease cell
A1 by 1

Private Sub SpinButton1_SpinDown()
Cells(1, 1) = Cells(1, 1) - 1
End Sub

Private Sub SpinButton1_SpinUp()
Cells(1, 1) = Cells(1, 1) + 1
End Sub