Создаём Excel файл без OLE

const
 
  CXlsBof: array
[0..5] of
 Word = ($809, 8, 00, $10, 0, 0); 
  CXlsEof: array
[0..1] of
 Word = ($0A, 00); 
  CXlsLabel: array
[0..5] of
 Word = ($204, 0, 0, 0, 0, 0); 
  CXlsNumber: array
[0..4] of
 Word = ($203, 14, 0, 0, 0); 
  CXlsRk: array
[0..4] of
 Word = ($27E, 10, 0, 0, 0); 

procedure
 XlsBeginStream(XlsStream: TStream; const
 BuildNumber: Word); 
begin
 
  CXlsBof[4] := BuildNumber; 
  XlsStream.WriteBuffer(CXlsBof, SizeOf(CXlsBof)); 
end
; 

procedure
 XlsEndStream(XlsStream: TStream); 
begin
 
  XlsStream.WriteBuffer(CXlsEof, SizeOf(CXlsEof)); 
end
; 

procedure
 XlsWriteCellRk(XlsStream: TStream; const
 ACol, ARow: Word; 
  const
 AValue: Integer); 
var
 
  V: Integer; 
begin
 
  CXlsRk[2] := ARow; 
  CXlsRk[3] := ACol; 
  XlsStream.WriteBuffer(CXlsRk, SizeOf(CXlsRk)); 
  V := (AValue shl
 2) or
 2; 
  XlsStream.WriteBuffer(V, 4); 
end
; 

procedure
 XlsWriteCellNumber(XlsStream: TStream; const
 ACol, ARow: Word; 
  const
 AValue: Double); 
begin
 
  CXlsNumber[2] := ARow; 
  CXlsNumber[3] := ACol; 
  XlsStream.WriteBuffer(CXlsNumber, SizeOf(CXlsNumber)); 
  XlsStream.WriteBuffer(AValue, 8); 
end
; 

procedure
 XlsWriteCellLabel(XlsStream: TStream; const
 ACol, ARow: Word; 
  const
 AValue: string
); 
var
 
  L: Word; 
begin
 
  L := Length(AValue); 
  CXlsLabel[1] := 8 + L; 
  CXlsLabel[2] := ARow; 
  CXlsLabel[3] := ACol; 
  CXlsLabel[5] := L; 
  XlsStream.WriteBuffer(CXlsLabel, SizeOf(CXlsLabel)); 
  XlsStream.WriteBuffer(Pointer(AValue)^, L); 
end
; 

procedure
 TForm1.Button1Click(Sender: TObject); 
var
 
  FStream: TFileStream; 
  I, J: Integer; 
begin
 
  FStream := TFileStream.Create('c:e.xls', fmCreate); 
  try
 
    XlsBeginStream(FStream, 0); 
    for
 I := 0 to
 99 do
 
      for
 J := 0 to
 99 do
 
      begin
 
        XlsWriteCellNumber(FStream, I, J, 34.34); 
        // XlsWriteCellRk(FStream, I, J, 3434); 
        // XlsWriteCellLabel(FStream, I, J, Format('Cell: %d,%d', [I, J])); 
      end
; 
    XlsEndStream(FStream); 
  finally
 
    FStream.Free; 
  end
; 
end
;

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