Q. Which method is better and i have to adopt between the following , please explain the following too ?

loExcel = Createobject('Excel.Application')
loWorkbook = loExcel.Workbooks.open('d:\FrxXls\Abc.xls')
loSheet = loWorkbook.Sheets(1) && or pass the name of your sheet as a string!
loExcel.Visible = .t. && display Excel

*********** OR *************

Tmpsheet = GetObject('','Excel.Sheet')

XLApp = Tmpsheet.Application

XLApp.Visible = .t.
XLApp.WorkBooks.Add()
XLSheet = XLApp.ActiveSheet