Dim xApp as Excel.Application
Dim xWb as Workbook
Dim xSh as Worksheet
Set xApp = CreateObject("Excel.Application")
Set xWb = xApp.Workbooks.Add
Set xSh = xWb.Sheets(1)
'Работаем с листом и книгой
Set xSh = Nothing
xWb.Close
Set xWb = Nothing
xApp.Quit
Set xApp = Nothing
'выгружаем...
Set xSh = Nothing
Set xApp = Nothing
Set xWb = Nothing
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