팁테크 방에  [팁] OLE없이 엑셀파일 만들기  를 찾아보세요.
왠만한건 전체검색에 찾으시면 다 있더군요.
엑셀로 읽는다면 csv나 식별자가 있는 텍스트파일 파라독스나 mdb등해도 엑셀이 다 읽고 변환하므로
다양하게 코딩해도 됩니다.
<!--CodeS-->
안녕하세요. 최용일입니다.

OLE를 사용안하고 직접 엑셀파일을 만드는 예제입니다.

const
CXlsBof: array[0..5] of Word = ($809, 8, 00, $10, 0, 0);
CXlsEof: array[0..1] of Word = ($0A, 00);
CXlsLabel: array[0..5] of Word = ($204, 0, 0, 0, 0, 0);
CXlsNumber: array[0..4] of Word = ($203, 14, 0, 0, 0);
CXlsRk: array[0..4] of Word = ($27E, 10, 0, 0, 0);

procedure XlsBeginStream(XlsStream: TStream; const BuildNumber: Word);
begin
CXlsBof[4] := BuildNumber;
XlsStream.WriteBuffer(CXlsBof, SizeOf(CXlsBof));
end;

procedure XlsEndStream(XlsStream: TStream);
begin
XlsStream.WriteBuffer(CXlsEof, SizeOf(CXlsEof));
end;

procedure XlsWriteCellRk(XlsStream: TStream; const ACol, ARow: Word; const AValue: Integer);
var
V: Integer;
begin
CXlsRk[2] := ARow;
CXlsRk[3] := ACol;
XlsStream.WriteBuffer(CXlsRk, SizeOf(CXlsRk));
V := (AValue shl 2) or 2;
XlsStream.WriteBuffer(V, 4);
end;

procedure XlsWriteCellNumber(XlsStream: TStream; const ACol, ARow: Word; const AValue: Double);
begin
CXlsNumber[2] := ARow;
CXlsNumber[3] := ACol;
XlsStream.WriteBuffer(CXlsNumber, SizeOf(CXlsNumber));
XlsStream.WriteBuffer(AValue, 8);
end;

procedure XlsWriteCellLabel(XlsStream: TStream; const ACol, ARow: Word; const AValue: string);
var
L: Word;
begin
L := Length(AValue);
CXlsLabel[1] := 8 + L;
CXlsLabel[2] := ARow;
CXlsLabel[3] := ACol;
CXlsLabel[5] := L;
XlsStream.WriteBuffer(CXlsLabel, SizeOf(CXlsLabel));
XlsStream.WriteBuffer(Pointer(AValue)^, L);
end;

procedure TForm1.Button1Click(Sender: TObject);
var
FStream: TFileStream;
I, J: Integer;
begin
FStream := TFileStream.Create('J:e.xls', fmCreate);
try
XlsBeginStream(FStream, 0);
for I := 0 to 99 do
for J := 0 to 99 do
begin
XlsWriteCellNumber(FStream, I, J, 34.34);
// XlsWriteCellRk(FStream, I, J, 3434);
// XlsWriteCellLabel(FStream, I, J, Format('Cell: %d,%d', [I, J]));
end;
XlsEndStream(FStream);
finally
FStream.Free;
end;
end;

출처 by : Borland CodeCentral, Azret Botash

^^ 항상 즐코하세요...
<!--CodeE-->

고맙습니다....