Dim ExcelSheet As Object
Set ExcelSheet = CreateObject( "Excel.Application" )
' Make Excel visible through the Application object.
ExcelSheet.Application.Visible = True
' Place some text in the first cell of the sheet.
ExcelSheet.Application.Cells( 1 ,  1 ).Value =  "This is column A, row 1 "
' Save the sheet to C:\test.xls directory.
ExcelSheet.SaveAs "C:\TEST1.XLS"
' Close Excel with the Quit method on the Application object.
ExcelSheet.Application.Quit
' Release the object variable.
Set ExcelSheet = Nothing