Text To Excel

Hi!
I'm trying to convert the data which is there in a text file to excel file.
This is done using the concept obtained from the vbforums team itself that is creation of excel file using the version independent.

I have enclosed the source code as well as the text file.
Once i attach th text file im converting it to an excel file but the problem is that im getting while spaces once i doi this.

pls have a look at the code.
i want to remove the white spaces while converting.
pls help me in this regard.
with regards!
Sethuraman R