Dim workbook1 As New Workbook()
Dim worksheet As Worksheet = workbook1.Worksheets.Add("Sheet1")
' Make some column headers
worksheet.Rows(1).Cells(1).Value = "Morning"
worksheet.Rows(1).Cells(2).Value = "Afternoon"
worksheet.Rows(1).Cells(3).Value = "Evening"
workbook1.Save("filename.xls")