Cells是Excel对象Worksheet的属性,您可以如下例利用Cells属性对单元格赋值：
Private Sub Command1_Click()
Dim xl As Excel.Application
Set xl = New Excel.Application
xl.Visible = True 'make the excel application visible
xl.Workbooks.Add
xl.ActiveWorkbook.Worksheets("Sheet1").Cells(1,1).Value = "hello"
xl.ActiveWorkbook.SaveAs ("d:\book1.xls")
xl.Quit
Set xl = Nothing
End Sub