The Analemma

http://en.wikipedia.org/wiki/Analemma

1. The Earth is tilted on its axis 23.5° in relation to the plane of its orbit around the sun.

2. The Earth does not orbit the sun in a circle, but in an ellipse.

It is simply the sum of these two effects that causes the analemma - an apparent path of the Sun, looking at it at the same time every day (or every few days).

Do a Google image search for analemma and you'll see how the inclination of the analemma depends on latitude.

http://www.perseus.gr/Astro-Solar-Analemma.htm