Dim oApp As New Excel.Application

oApp.Visible = True

oApp.UserControl = True

Dim oBooks As Object = oApp.Workbooks

Dim ci As System.Globalization.CultureInfo = New System.Globalization.CultureInfo("en-US")

oBooks.GetType().InvokeMember("Add", Reflection.BindingFlags.InvokeMethod, Nothing, oBooks, Nothing, ci)

OR

Dim oApp As New Excel.Application

oApp.Visible = True

oApp.UserControl = True

Dim oldCI As System.Globalization.CultureInfo = _

System.Threading.Thread.CurrentThread.CurrentCulture

System.Threading.Thread.CurrentThread.CurrentCulture = _

New System.Globalization.CultureInfo("en-US")

oApp.Workbooks.Add()

System.Threading.Thread.CurrentThread.CurrentCulture = oldCI