Private Sub Form_Load()
Dim oexcel, oworkbooks, newbook, newsheet, s As String
Set oexcel = CreateObject("Excel.application")
Set oworkbooks = oexcel.workbooks
Set newbook = oworkbooks.open("c:\Allsales.xls")
Set newsheet = newbook.worksheets(1)
s = newsheet.cells(1, 1)
MsgBox s
newbook.Close
oexcel.quit
end sub