Dim con As DbConnection = New OleDbConnection( _
   "Provider=Microsoft.Jet.OLEDB.4.0;Data" & _
          "Source=F:\Test\Databases\nwind.mdb;")
        Dim cmd As DbCommand = New OleDbCommand("SELECT * INTO [Excel" & _
          "8.0;DATABASE=C:\Test\test.xls; HDR=Yes;].[test] from [test]", _
          con)
 
        con.Open()
        cmd.ExecuteNonQuery()
        con.Close()