Just ran the following under VS2005 and worked fine

Code:
      Dim oXL As Microsoft.Office.Interop.Excel.Application
      Dim oWB As Microsoft.Office.Interop.Excel.Workbook
      Dim oSheet As Microsoft.Office.Interop.Excel.Worksheet
      Dim oRng As Microsoft.Office.Interop.Excel.Range

      ' Start Excel and get Application object.
      oXL = CType(CreateObject("Excel.Application"), _
         Microsoft.Office.Interop.Excel.Application)

      oXL.Visible = True
      ' Get a new workbook.
      oWB = oXL.Workbooks.Add
      oSheet = CType(oWB.ActiveSheet, _
         Microsoft.Office.Interop.Excel.Worksheet)