Use the following line to open an Excel application:
Dim Xl As New Excel.Application()
Use the following line to open an Excel file (abc.xls)
Dim Xlb As Excel.Workbook = Xl.Workbooks.Open(abc.xls)
Use the following line to connect to Sheet1:
Dim Xls As Excel.Worksheet = CType(Xlb.Worksheets(1), Excel.Worksheet)
Use the following line to connect to Sheet2:
Dim Xlsa As Excel.Worksheet = CType(Xlb.Worksheets(2), Excel.Worksheet)
Use the following line to copy from Sheet1: A1 to Sheet2: A2
xlsa.cells(1,1).value=xls.cells(1,1).value
Hope this helps. Dont forget to close files and application. Good luck.