I have been using below code for 10 years with no issues.

One user is getting error in below image when trying to export list items to excel, he was using a student/home license so we download a 2016 trial and same issue.



Although if i delete the items in the list it will write the hard coded text below this comment without any issues "'add accessories"

Code:
Option Explicit On
Option Strict Off

Imports System.Xml
Imports System
Imports System.Drawing
Imports System.Drawing.Drawing2D
Imports System.Collections
Imports System.ComponentModel
Imports System.Windows.Forms
Imports System.Data
Imports System.IO
Imports System.Text.RegularExpressions
Imports System.Windows.Forms.ListViewItem
Code:
    Inherits System.Windows.Forms.Form
    Private moApp As Object
    Dim moSheet1 As Object
    Dim moSheet2 As Object
Code:
    Public Sub ExportToExcel()
        Try
            Dim i As Integer
            Dim i2 As Integer
            Dim row As Integer, col As Integer
            moApp = CreateObject("Excel.Application")
            moApp.ScreenUpdating = False
            moApp.EnableEvents = False
            moApp.DisplayAlerts = False
            moApp = moApp.Workbooks.Open(My.Computer.FileSystem.SpecialDirectories.MyDocuments & "\xxx\Template.xlt", True) ', OverWriteFiles) ', as excel.workbook
            moSheet1 = moApp.worksheets(1)
            moSheet2 = moApp.worksheets(2)
            row = 1
            col = 1
            moSheet2.Cells(row, col) = Console.lblJobNo.Text
            col = 1
            row = row + 1
            Dim dDircetory As String = My.Computer.FileSystem.SpecialDirectories.MyDocuments & "\xxx\"
            '************************************************************************************************************************
            row = 3
            col = 1
            moSheet1.Cells(row, col) = Console.lblJobNo.Text
            col = 1
            row = row + 1
            With Me.lstTakeoffList
                Dim qQty As Integer = 4
                For i = 0 To .Items.Count - 1
                    col = 1
                    moSheet1.Cells(row, col) = .Items(i).Text
                    col = col + 1
                    moSheet1.Cells(row, col) = .Items(i).SubItems(1).Text
                    col = col + 1
                    moSheet1.Cells(row, col) = .Items(i).SubItems(2).Text
                    col = col + 1
                    moSheet1.Cells(row, col) = .Items(i).SubItems(3).Text
                    col = col + 1
                    moSheet1.Cells(row, col) = .Items(i).SubItems(4).Text
                    col = col + 1
                    moSheet1.Cells(row, col) = .Items(i).SubItems(5).Text
                    col = col + 1
                    moSheet1.Cells(row, col) = .Items(i).SubItems(6).Text
                    col = col + 1
                    '******************************************************************
                    '23/02/2016   remove $ sign
                    'H
                    Dim lLabourCostFormulaToEnter As String = Nothing
                    lLabourCostFormulaToEnter = "=IF(ISNA(VLOOKUP(A:A,'" & dDircetory & sShortenedpPricingSheetName & "'!A1:D5000,2,FALSE)),"""",VLOOKUP(A:A,'" & dDircetory & sShortenedpPricingSheetName & "'!A1:D5000,2,FALSE))" '.ToString
                    moSheet1.Cells(row, col).Formula = lLabourCostFormulaToEnter
                    col = col + 1
                    'I
                    Dim mMaterialCostFormulaToEnter As String = Nothing
                    mMaterialCostFormulaToEnter = "=IF(ISNA(VLOOKUP(A:A,'" & dDircetory & sShortenedpPricingSheetName & "'!A1:D5000,3,FALSE)),"""",VLOOKUP(A:A,'" & dDircetory & sShortenedpPricingSheetName & "'!A1:D5000,3,FALSE))" '.ToString
                    moSheet1.Cells(row, col).Formula = mMaterialCostFormulaToEnter
                    col = col + 1
                    'J
                    Dim lLabourPriceFormulaToEnter As String = Nothing
                    lLabourPriceFormulaToEnter = "=IF(F" & qQty & "="""", """",F" & qQty & "*H" & qQty & ")"
                    moSheet1.Cells(row, col).Formula = lLabourPriceFormulaToEnter
                    col = col + 1
                    'K
                    Dim mMaterialPriceFormulaToEnter As String = Nothing
                    mMaterialPriceFormulaToEnter = "=IF(F" & qQty & "="""", """",F" & qQty & "*I" & qQty & ")"
                    moSheet1.Cells(row, col).Formula = mMaterialPriceFormulaToEnter
                    col = col + 1
                    'L
                    Dim tTotalCostFormulaToEnter As String = Nothing
                    tTotalCostFormulaToEnter = "=IF(F" & qQty & "="""", """",J" & qQty & "+K" & qQty & ")"
                    moSheet1.Cells(row, col).Formula = tTotalCostFormulaToEnter
                    col = col + 1
                    row = row + 1
                    qQty = qQty + 1
                Next
                'add assessoreies
                If chkAss.Checked Then
                    col = 1
                    row = row + 1
                    moSheet1.Cells(row, col) = "Assesories [rivert/silicon]"
                    col = col + 6
                    moSheet1.Cells(row, col) = "no"
                    col = 1
                    row = row + 1
                    moSheet1.Cells(row, col) = "Deliveries"
                    col = col + 6
                    moSheet1.Cells(row, col) = "no"
                    col = 1
                    row = row + 1
                    moSheet1.Cells(row, col) = "Supervision"
                    col = col + 6
                    moSheet1.Cells(row, col) = "no"
                    col = 1
                    row = row + 1
                    moSheet1.Cells(row, col) = "Waste"
                    col = col + 6
                    moSheet1.Cells(row, col) = "no"
                    col = 1
                    row = row + 1
                    moSheet1.Cells(row, col) = "Height Allowance"
                    col = col + 6
                    moSheet1.Cells(row, col) = "m2"
                End If
            End With
  End Sub
I checked if the 2.0 and 3.5 frameworks were enabled and they are.

It appears to the way the formulas are being written to excel?

Any ideas what is causing this error