Dim xlApp As Excel.Application
   Dim xlBook As Excel.Workbooks
   Dim xlSheet As Excel.Worksheets
   
   xlApp = CType(CreateObject( "Excel.Application" ), Excel.Application)
   xlBook = CType(xlApp.Workbooks.Add, Excel.Workbooks)
   xlSheet = CType(xlBook.Worksheets( 1 ), Excel.Worksheets)
   
   xlSheet.Activate()
   xlSheet.Cells( 2 ,  2 ) =  "This is column B row 2 "
   xlSheet.Application.Visible = True
   xlSheet.SaveAs ( "C:\Test.xls" )