'  Create a variable to hold a new object.

Dim FS As System.IO.FileStream

' Assign a new object to the variable.

FS = New System.IO.FileStream("C:\tmp.txt", _

    System.IO.FileMode.Open)

' To use this example, you must have Microsoft Excel installed on your computer.

' Compile with Option Strict Off to allow late binding.

Sub TestLateBinding()

    Dim xlApp As Object

    Dim xlBook As Object

    Dim xlSheet As Object

    xlApp = CreateObject("Excel.Application")

    ' Late bind an instance of an Excel workbook.

    xlBook = xlApp.Workbooks.Add

    ' Late bind an instance of an Excel worksheet.

    xlSheet = xlBook.Worksheets(1)

    xlSheet.Activate()

    ' Show the application.

    xlSheet.Application.Visible = True

    ' Place some text in the second row of the sheet.

    xlSheet.Cells(2, 2) = "This is column B row 2"

End Sub