include ole2incl.
data:  application type ole2_object,
         workbook type ole2_object,
         sheet  type ole2_object.
*cells.......

create object application 'excel.application'.

if sy-subrs ne 0.
  write: / ' Error!. Bla-bla-bla-bla!!!'.
endif

call metod of application 'Workbooks' = workbook.
call metod of application 'Worksheets' = sheet
                                    exporting #1 = 1.
call metod of workbook 'Add'.  " или 'Open' , например..
call metod of sheet 'Activate'.
*............ Нуитдитп........
free object application.