Thanks for the comments.
@ Sandy. The set up for this kind of shot is simple. Go in the garden and look for a flower with a bee. The difficult part is that you are working close to the ground. This picture was made with a handheld D200 and a Tamron 180mm macrolens. Because the bees are moving very fast over the flower while collecting nectar, I usualy take 2 or 3 pictures in a burst. And then select the best one.