If you are trying to return the time like a stopwatch you could use the following API which returns the time in milliseconds since system startup:
Public Declare Function GetTickCount Lib "kernel32.dll" () As Long
Sub testTimer()
Dim t As Long
t = GetTickCount
For i = 1 To 1000000
a = a + 1
Next
MsgBox GetTickCount - t, , "Milliseconds"
End Sub
after http://www.pcreview.co.uk/forums/grab-time-milliseconds-included-vba-t994765.html (as timeGetTime in winmm.dll was not working for me and QueryPerformanceCounter was too complicated for the task needed)