Create a label and call it lbl1.  
copy the label and when you click paste, you'll be asked if you'll like to 
create a Control Array.
Answer yes, and the second label will be named by default lbl1 with an index 
property of 1 because the first button is being named with index 0. Keep 
doing this until you have 100 labels (1 to 100) with index 0 to 99
When you double click on any of the labels, the click event looks almost the 
same as the one for a normal command button except it has an Index parameter, 
so if you need to know which button was clicked you can do :
Sub command_click(Index as integer)
    if index = 80 then    ' you know the label was the label with an index of 
80
        'do something
    end if
end sub