With this code :
Sub TEST()
Dim xlApp As Excel.Application
Dim xlBook As Excel.Workbook
Dim xlSheet As Excel.Worksheet
Set xlApp = New Excel.Application
xlApp.Visible = False
Set xlBook = xlApp.Workbooks.Open( "C:\temp\pippo.xls" )
Stop
xlBook.Close SAVECHANGES:=False
Set xlSheet =...