Dim n As Integer, n1 As Integer
Dim i As Integer
Dim Rut As Integer
Dim objExcel As Excel.Application

 On Error GoTo error
    Set objExcel = New Excel.Application
   objExcel.Workbooks.Open ("D:\Report\Sablon.xls")

  ' ???????????????????????????????????????????

n1 =  13  '****Начинаем вставить строки начиная с 13 строки ****
For i =  2  To VSFlexGrid1.Rows -  1 
If VSFlexGrid1.Cell(flexcpBackColor, i,  2 ) = &HC0FFC0 Then
    n1 = n1 +  1 
    For n =  1  To  10 
       objExcel.Cells(n1, n).Value = VSFlexGrid1.Cell(flexcpText, i, n -  1 ) 
    Next n
End If
Next i
   objExcel.Visible = True
   Set objExcel = Nothing
Exit Sub
Error:
Set objExcel = Nothing
MsgBox ("Error " & Err.Description)
End Sub