Sub mySub1()
  Dim v_App As Excel.Application
  Dim v_Wb As Excel.Workbook
  Dim v_Sh As Excel.Worksheet
  Dim v_File As String
  Dim x, a, b, c
  
  v_File = "c:\111.xls"
  Set v_App = New Excel.Application
  Set v_Wb = v_App.Workbooks.Open(v_File)
  Set v_Sh = v_Wb.Worksheets("Лист1")
  
  v_Sh.Range("A1").Activate 'это, мне кажется, кривой способ
  x = ActiveCell
  a = ActiveCell.Offset( 0 ,  1 )
  b = ActiveCell.Offset( 0 ,  2 )
  c = ActiveCell.Offset( 0 ,  3 )
  'или
'  x = v_Sh.Range("A1")
'  a = v_Sh.Range("A1").Offset(0, 1)
'  b = v_Sh.Range("A1").Offset(0, 2)
'  c = v_Sh.Range("A1").Offset(0, 3)
  'или
'  x = v_Sh.Range("A1")
'  a = v_Sh.Range("B1")
'  b = v_Sh.Range("C1")
'  c = v_Sh.Range("D1")
  'или
'  x = v_Sh.Cells(1, 1)
'  a = v_Sh.Cells(1, 2)
'  b = v_Sh.Cells(1, 3)
'  c = v_Sh.Cells(1, 4)
  
  v_Wb.Close
  Set v_App = Nothing
End Sub

Sub mySub2()
  Dim v_App, v_Wb, v_Sh
  Dim v_File As String
  Dim x, a, b, c
  
  v_File = "c:\111.xls"
  Set v_App = CreateObject("Excel.Application")
  Set v_Wb = v_App.Workbooks.Open(v_File)
  Set v_Sh = v_Wb.Worksheets("Лист1")
  
  x = v_Sh.Cells( 1 ,  1 )
  a = v_Sh.Cells( 1 ,  2 )
  b = v_Sh.Cells( 1 ,  3 )
  c = v_Sh.Cells( 1 ,  4 )
  
  v_Wb.Close
  Set v_App = Nothing
End Sub