It is critical when using ActiveX to control Excel that you close every Automation Reference used throughout your application in the reverse order in which they were created. If you don't, Excel will hang or crash.
If you create references to the Application, Workbook, Worksheet, Range and then a Cell, after you are done with the Cell, close the references to the Cell, Range, Worksheet, Workbook and Application. If you need access to the Worksheet later, keep the rest open until you are done with them.
Michael
http://www.stitchofclass.com