John Gillespie, who works as a stainless steel fabricator in Itchenor, said he has so far spent more than 100 hours on the creation on his first endeavour as a sculptor.
He said: "I started it a week or so ago, just after lock down started. So far, I'm really pleased with it. At the end of the day this is affecting us all in different ways.
"This is a way that I have been able to do something that will give back to all those people who have been putting their lives, liberties and families at risk.
"I'm really impressed with the work of all the key workers."
He has also been making keys engraved with key worker's job title which are being used on the sculpture.
John said he would like to donate the nameless artwork but is yet to decide where to donate it. He and his wife Vikki have been considering setting up a competition to guess how many pieces were used.
Money raised from the competition would then be donated to the same place.
John has tried to capture a sense of 'stress and anguish' in his work, adding: "It's alright for us who can stay at home but when you see what people are going though in the community and they can't go home to their families - it's just something that we can't comprehend.
"It really is trying to show a mark of respect for our front line staff, that's what it's all about."
The work is expected to be finished in mid-May.
You can follow the sculpture's development by visiting the Facebook page here.