Imports Excel = Microsoft.Office.Interop.Excel

Public Class Form1

    Private Sub Button1_Click(ByVal sender As System.Object, _

                ByVal e As System.EventArgs) Handles Button1.Click



        Dim xlApp As Excel.Application

        Dim xlWorkBook As Excel.Workbook

        Dim xlWorkSheet As Excel.Worksheet

        Dim misValue As Object = System.Reflection.Missing.Value



        xlApp = New Excel.ApplicationClass

        xlWorkBook = xlApp.Workbooks.Add(misValue)

        xlWorkSheet = xlWorkBook.Sheets("sheet1")



        'set back ground

        'replace your background picture to xl_pic.JPG

        xlWorkSheet.SetBackgroundPicture("C:\xl_pic.JPG")



        xlWorkSheet.SaveAs("C:\vbexcel.xlsx")



        xlWorkBook.Close()

        xlApp.Quit()



        releaseObject(xlApp)

        releaseObject(xlWorkBook)

        releaseObject(xlWorkSheet)



        MsgBox("Excel file created , you can find the file c:\")

    End Sub



    Private Sub releaseObject(ByVal obj As Object)

        Try

            System.Runtime.InteropServices.Marshal.ReleaseComObject(obj)

            obj = Nothing

        Catch ex As Exception

            obj = Nothing

        Finally

            GC.Collect()

        End Try

    End Sub

End Class