http://winofsql.jp/help/cpp/Wsc.htm#CreateBook

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' ************************************************
' Excel ブック作成
' ************************************************
function CreateBook(BookPath)

	Dim strRet

	strRet = CreateMyObject( Excel, "Excel.Application" )
	if strRet <> "" then
		CreateBook = strRet
		Exit Function
	end if

	Excel.DisplayAlerts = False

	Dim Workbook

	Excel.Workbooks.Add
	nBooks = Excel.Workbooks.Count
	Set Workbook = Excel.Workbooks( nBooks )
	Workbook.Activate

	on error resume next
	Workbook.SaveAs( BookPath )
	if Err.Number <> 0 then
		CreateBook = "ERROR:" & Err.Description
	end if
	on error goto 0

	Excel.Quit

end function