Imports System.Data.OleDb
Imports System.Data.SqlClient

Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click

Dim conn As New SqlConnection("Data Source=tuoserver;Initial Catalog=tuatabella;User Id=********;Password=**************;")
Dim cmd As New SqlCommand("SELECT Id, Nome, Cognome FROM tuatabella", conn)

Dim connE As New OleDbConnection("Provider=Microsoft.Jet.OLEDB.4.0;Data Source=C:\Users\vlad\Documents\test.xls;Extended Properties='Excel 8.0;HDR=Yes';")
Dim cmdE As New OleDbCommand()
cmdE.Connection = connE

conn.Open()
connE.Open()

'qui crei un nuovo foglio di lavoro
cmdE.CommandText = "CREATE TABLE FoglioTest (Id integer, Nome char(255), Cognome char(255))"
cmdE.ExecuteNonQuery()

'prepari la query di inserimento
cmdE.CommandText = "INSERT INTO FoglioTest (Id, Nome, Cognome) values (?, ?, ?)"
cmdE.Parameters.Add("@Id", OleDbType.Integer)
cmdE.Parameters.Add("@Nome", OleDbType.Char)
cmdE.Parameters.Add("@Cognome", OleDbType.Char)

Dim dr As SqlDataReader = cmd.ExecuteReader
While dr.Read
'inserisci i dati riga dopo riga
cmdE.Parameters(0).Value = CInt(dr(0))
cmdE.Parameters(1).Value = dr(1).ToString
cmdE.Parameters(2).Value = dr(2).ToString
cmdE.ExecuteNonQuery()
End While

connE.Close()
conn.Close()
conn.Dispose()
connE.Dispose()
End Sub

cmd.CommandText = "INSERT INTO [EmployeeData$] IN 'C:\ExcelData1.xls' 'Excel 8.0;'" & _
         "SELECT EmployeeID AS ID, FirstName AS Name, BirthDate FROM Employees"
      cmd.ExecuteNonQuery()