Dim oXL As Excel.Application
Dim oWB As Excel.Workbook
Dim oSheet As Excel.Worksheet
Dim oRng As Excel.Range
 
oXL = New Excel.Application()
oWB = oXL.Workbooks.Add
oSheet = oWB.ActiveSheet
 
[...]
 
oWB.SaveAs("C:\...\test.xls")
oWB.Close()
oXL.Quit()
 
oRng = Nothing
oSheet = Nothing
oWB = Nothing
oXL = Nothing