Why you are use
CreateObject("Excel.Application")
. you have already declear
Dim xlApp As New Excel.Application
excel application object.
code to open excel file same code will run for 2003/2007
Dim objExcel As Microsoft.Office.Interop.Excel.Application
Dim objWB As Microsoft.Office.Interop.Excel.Workbook
Try
objExcel = New Microsoft.Office.Interop.Excel.Application
objWB = excel.Workbooks.Open("c:\\test.xls")
objExcel.Visible = True
objWB.Activate()
Catch ex As COMException
MessageBox.Show("Error accessing Excel: " + ex.ToString())
End Try