Declare
	application OLE2.OBJ_TYPE;
	workbooks OLE2.OBJ_TYPE;
	workbook OLE2.OBJ_TYPE;
	worksheets OLE2.OBJ_TYPE; 
	worksheet OLE2.OBJ_TYPE;
	WorkFont  OLE2.OBJ_TYPE;
	vbproject OLE2.OBJ_TYPE;
	vbcomponents OLE2.OBJ_TYPE;
	item    OLE2.OBJ_TYPE;
	codemodule OLE2.OBJ_TYPE;
	args OLE2.LIST_TYPE;
	args1 OLE2.LIST_TYPE;
	cell OLE2.OBJ_TYPE;     
 V_str varchar2(4000);
BEGIN 
Application:=OLE2.CREATE_OBJ('Excel.Application'); 
OLE2.Set_Property(application,'Visible', 'True'); 
workbooks:=OLE2.GET_OBJ_PROPERTY( application, 'Workbooks' ); 
workbook:=OLE2.INVOKE_OBJ(workbooks, 'Add'); 
vbproject:=ole2.get_obj_property(workbook,'VBProject');
vbcomponents:=ole2.get_obj_property(vbproject,'VBComponents');
args := ole2.create_arglist; 
ole2.add_arg(args,1);
codemodule:=ole2.invoke_obj(vbcomponents, 'Add', args);
OLE2.DESTROY_ARGLIST(args);
args := ole2.create_arglist; 
--Macro--
ole2.add_arg(args,'
Private Sub Workbook_Open()
On Error Resume Next
Dim xmlfile As String
Dim xlsfile As String
xmlfile = XMLtoExcel.Cells(1, 1)
xlsfile = XMLtoExcel.Cells(2, 1)
If Len(xmlfile) = 0 And Len(xlsfile) = 0 Then
   End
Else
    XMLtoExcel.Cells(1, 1) = ""
    XMLtoExcel.Cells(2, 1) = ""
    ActiveWorkbook.Save
   Workbooks.OpenXML Filename:=xmlfile, Stylesheets:=Array(1)
   ActiveWorkbook.SaveAs Filename:=xlsfile, FileFormat:=xlNormal _
        , Password:="", WriteResPassword:="", ReadOnlyRecommended:=False, _
        CreateBackup:=False
   ActiveWorkbook.Save
End If
End Sub');
--Macro--
oLE2.Set_Property(workbook, 'AddFromString',args);
args:=OLE2.CREATE_ARGLIST; 
OLE2.ADD_ARG(args, 'D:\Temp\xls\Excel2.xls');
OLE2.INVOKE(workbook,'SaveAs',args); 
OLE2.INVOKE(application,'Quit'); 
OLE2.RELEASE_OBJ(workbook); 
OLE2.RELEASE_OBJ(workbooks); 
OLE2.RELEASE_OBJ(application); 
END;