Sub Macro1()
Dim oxlApp As New Excel.Application
Dim myWorkbooks As New Excel.Workbook
Dim myWorksheets As New Excel.Worksheet
oxlApp.Visible = True
Set myWorkbooks = oxlApp.Workbooks.Add
Set myWorksheets = oxlApp.Worksheets(1)
myWorksheets.Cells(1, 1) = "23"
myWorksheets.Cells(10, 10) = "232"
myWorksheets.Copy After:=Worksheets("Sheet3")