Hello,
Are you sure that you want to make a DLL, as in the traditional Windoze DLL (Dynamic Linked Library?) I do not believe Mac Excel will support that... then again they may have added new features to Office 2004 that will do that sort of thing.
Are you sure you aren't thinking of Macros? Windoze-developed Macros should work just fine in the equivelant Office program... because they are within the Office program, and can work.
A DLL, to my understanding, is an OS thing, and yes, the Mac uses linked libraries, but I am certain they are structurally different than the Windoze codebase.
Christian