When I use the following code (with MicroSoft Excel 8.0 Object Library referenced):
Private Sub Command_Click()
Dim objExcel As Object
Set objExcel = CreateObject("Excel.Sheet")
objExcel.Cells(1,1).Value = "2"
End Sub

there is a run time error (438, "object does not support the propterty or method at the last code line (objExcel.Cells(1,1).Value = "2"
CAN ANYONE HELP?