Try this...
Excel.Workbook xlWorkBook;
Excel.Worksheet xlWorkSheet;
object misValue = System.Reflection.Missing.Value;
xlWorkBook = xlApp.Workbooks.Add(misValue);
xlWorkSheet = (Excel.Worksheet)xlWorkBook.Worksheets.get_Item(1);
xlWorkSheet.Cells[1, 1] = "Sheet 1 content";
xlWorkBook.SaveAs("yourFileName", Excel.XlFileFormat.xlWorkbookNormal, misValue, misValue, misValue, misValue, Excel.XlSaveAsAccessMode.xlExclusive, misValue, misValue, misValue, misValue, misValue);
xlWorkBook.Close(true, misValue, misValue);
Full Source.... http://csharp.net-informations.com/excel/csharp-create-excel.htm