Segue abaixo o código que estou usando.
Function Excel()
If lv.ListItems.Count = 0 Then
MsgBox "Não existem dados para serem exportado.", vbInformation, "AVISO"
Else
Dim oExcl As Object
Dim oWrkb As Object
Dim oWrks As Object
'Dim oChrt As Object
Dim Linha As Integer
Dim Coluna As Integer
Set oExcl = CreateObject("Excel.Application")
Set oWrks = CreateObject("Excel.Sheet")
'Set oChrt = CreateObject("Excel.Chart")
Set oWrkb = oExcl.Workbooks.Add
Set oWrks = oWrkb.Worksheets(1)
oWrks.Rows(1).Font.Bold = True
For Coluna = 1 To lv.ColumnHeaders.Count
oWrks.Rows(1).Cells(, Coluna).Value = lv.ColumnHeaders(Coluna).Text
Next Coluna
For Linha = 1 To lv.ListItems.Count
oWrks.Cells(Linha + 1, 1).Value = lv.ListItems(Linha).Text
For Coluna = 2 To lv.ColumnHeaders.Count
oWrks.Cells(Linha + 1, Coluna).Value = lv.ListItems(Linha).SubItems(Coluna - 1)
Next Coluna
Next Linha
oExcl.Visible = True
oExcl.UserControl = True
Set oExcl = Nothing
Set oWrks = Nothing
'Set oChrt = Nothing
End If
End Function