Private Sub Button5_Click(ByVal sender As System.Object, ByVal e As _
  System.EventArgs) Handles Button5.Click
        Dim arr() As Byte = StreamFile("C:\A.xls")
        StreamFile2("C:\A2.xls", arr)
    End Sub
    Private Function StreamFile(ByVal filename As String) As Byte()
        Dim fs As New System.IO.FileStream(filename, System.IO.FileMode.Open, _
          System.IO.FileAccess.Read)
 
        ' Create a byte array of file stream length
        Dim ImageData As Byte() = New Byte(fs.Length - 1) {}
 
        'Read block of bytes from stream into the byte array
        fs.Read(ImageData, 0, System.Convert.ToInt32(fs.Length))
 
        'Close the File Stream
        fs.Close()
        'return the byte data
        Return ImageData
    End Function
    Private Function StreamFile2(ByVal filename As String, ByVal Bytes As Byte( _
      ))
        Dim fs As New System.IO.FileStream(filename, _
        System.IO.FileMode.CreateNew, System.IO.FileAccess.Write)
 
        ' Create a byte array of file stream length
        Dim ImageData As Byte() = New Byte(UBound(Bytes) - 1) {}
 
        'Read block of bytes from stream into the byte array
        fs.Write(Bytes, 0, System.Convert.ToInt32(fs.Length))
 
        'Close the File Stream
        fs.Close()
        'return the byte data
        Return ImageData
    End Function