直接通过excel可以识别的文件结构生成xls文件的方法，这样就可以不引用麻烦的ole了 (转)

  Public Class ExcelWriter

    Private _wirter As System.IO.FileStream

    Public Sub New ( ByVal strPath As String )
        _wirter = New System.IO.FileStream(strPath, System.IO.FileMode.OpenOrCreate)
    End Sub

    ''' <summary>
    ''' 写入short数组
    ''' </summary>
    ''' <param name="values"></param>
    Private Sub _writeFile( ByVal values As Short ())
        For Each v As Short In values
            Dim b As Byte () = System.BitConverter.GetBytes(v)
            _wirter.Write(b, 0 , b.Length)
        Next
    End Sub

    ''' <summary>
    ''' 写文件头
    ''' </summary>
    Public Sub BeginWrite()
        _writeFile( New Short () { & H809, 8 , 0 , & H10, 0 , 0 })
    End Sub


    ''' <summary>
    ''' 写文件尾
    ''' </summary>
    Public Sub EndWrite()
        _writeFile( New Short () { & HA, 0 })
        _wirter.Close()
    End Sub


    ''' <summary>
    ''' 写一个数字到单元格x,y
    ''' </summary>
    ''' <param name="x"></param>
    ''' <param name="y"></param>
    ''' <param name="value"></param>
    Public Sub WriteNumber( ByVal x As Short , ByVal y As Short , ByVal value As Double )
        _writeFile( New Short () { & H203, 14 , x, y, 0 })
        Dim b As Byte () = System.BitConverter.GetBytes(value)
        _wirter.Write(b, 0 , b.Length)
    End Sub


    ''' <summary>
    ''' 写一个字符到单元格x,y
    ''' </summary>
    ''' <param name="x"></param>
    ''' <param name="y"></param>
    ''' <param name="value"></param>
    Public Sub WriteString( ByVal x As Short , ByVal y As Short , ByVal value As String )
        Dim b As Byte () = System.Text.Encoding.Default.GetBytes(value)
        _writeFile( New Short () { & H204, CShort ((b.Length + 8 )), x, y, 0 , CShort (b.Length)})
        _wirter.Write(b, 0 , b.Length)
    End Sub

End Class