Embaded Flash Object in Excel :

Follow the Process - When you need a flash File in Your Excel Sheet.

1). Insert the Shock wave Flash Object In your Excel Workhseet

2). Download or make Your  .Swf file and save it on Hard Drive.
3). Right Click on ShockWave Flash Object and Click to Properties
3) do Enable Movie Option  = True
4) Give the Path of .Swf File in Movie Property

After Doing all that Process Click on Design Tools You will Find result as Below Image :