There are different ways to export data into Excel and you could find them here
http://support.microsoft.com/kb/306022/
1. Using Automation method gives you full control about what could be
generated, but it is much slower than Jet and consumes a lot of memory. In
addition Automation is COM-based. This method generates true XLS files
2. Using Jet OLEDB is pretty fast, but does not provide formatting
capabilities, and if you do not need any formating, it could be what you
need. It also generates true XLS files
3. You can also try .NET components I have created to work with Excel (you
can download them from my web site). They do not need Excel or Jet installed
and work on binary level and allow generating Excel files in native XLS, XLSX
or Excel XML formats.