Global XL As Excel.Application
Global XW As Excel.Workbook
Global XS As Excel.Worksheet
Global xClose As Boolean
 
Sub work_with_excel()
 
On Error Resume Next
Set XL = GetObject(, "Excel.Application")
xClose = (XL Is Nothing)
If xClose Then
    ' EXCEL muss geöffnet werden
    Set XL = CreateObject("Excel.Application")
else
    For each XW in XL.Workbooks
 
        If XW.name="test.xls" then exit for
    Next XW
End If
If XW is Nothing then
    Set XW = XL.Workbooks.Open("c:\test.xls")
End if