Dim appExcel As Excel.Application
Dim wbExcel As Excel.Workbook
Dim shtExcel As Excel.Worksheet
 
    On Error Resume Next
    Set appExcel = GetObject(, "Excel.Application")
    If Err.Number <> 0 Then
        Err.Clear
        On Error GoTo 0
        Set appExcel = CreateObject("Excel.Application")
    End If
    Err.Clear
    On Error GoTo 0

Set wbExcel = appExcel.Workbooks.Open ....
Set shtExcel = wbExcel.Sheets(1)
 
x = shtExcel.Cells[1,1] usw.