Private Declare Function FindWindowEx Lib "user32" Alias "FindWindowExA" (ByVal hWnd1 As Long, ByVal hWnd2 As Long, ByVal lpsz1 As String, ByVal lpsz2 As String) As Long

Private Declare Function ShowWindow Lib "user32" (ByVal hWnd As Long, ByVal nCmdShow As Long) As Long

Sub ShowDesktop()
Dim hWnd As Long
hWnd = FindWindowEx(0&, 0&, "Progman", vbNullString)
ShowWindow hWnd, 5
End Sub
Sub HideDesktop()
Dim hWnd As Long
hWnd = FindWindowEx(0&, 0&, "Progman", vbNullString)
ShowWindow hWnd, 0
End Sub