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;