try:
$exapp = new COM("Excel.application") or Die ("Did not connect");
............
$exapp->Quit();
unset($exapp);
$exapp = new COM("Excel.application") or Die ("Did not connect");
............
$exapp->Quit();
unset($exapp);
$sheet = $exapp->Sheets(1);
$cell = $sheet->Cells(1, 1);
$cell->Value = 1;
$exapp->ActiveWorkbook->SaveAs("c:/tmp/final14.xls");