You need to use Office Excel Interop assembly, which you can reference by your application through "Add Reference" (Solution Explorer context menu item, and then the window), from tab ".NET", because this assembly is put in GAC.
One of the huge number of articles which could walk you through this is this one, from CodeProject:
Export to Excel using VB.Net[
^].
But this question is way too redundant. Do you think CodeProject don't have search capability? Think again:
http://www.codeproject.com/search.aspx?doctypeid=1&q=Access+VB.NET[
^].
This question in not completely incorrect, but can be greatly improved. You should have re-formulated it:
"How to use Wikipedia, Google, Bing, CodeProject and StackOverflow.com?"If you asked and got good Answers, the Questions like your original one would not be needed!
Good luck,
—SA