Using the CreateObject Function to Create a Late-Bound Instance of Excel
Sub LateBinding()
'Declare a generic object variable
Dim objExcel As Object
'Point the object variable at an Excel application object
Set objExcel = CreateObject("Excel.Application")
'Set properties and execute methods of the object
With objExcel
.Visible = True
.Workbooks.Add
.Range("A1") = "Hello World"
End With
End Sub