Dim xlApp As Excel.Application
Dim xlBook As Excel.Workbook

Dim db As DAO.Database
Dim rs As DAO.Recordset
' открываем набор данных
Set db = DAO.OpenDatabase(" C:\vb\test.mdb ")
Set rs = db.OpenRecordset("SELECT field1 From Employees ")
' открываем приложение и книгу
Set xlApp = New Excel.Application
Set xlBook = xlApp.Workbooks.Open("d:\tmp\book2.xls")
' копирование
xlBook.Worksheets(1).Range("A1"). CopyFromRecordset rs
'сохраняем, закрываем, очищаем
xlBook.Save
xlBook.Close False
xlApp.Quit
Set xlBook = Nothing
Set xlApp = Nothing

rs.Close ' закрываем
db.Close
Set rs = Nothing ' освобождаем
Set db = Nothing