public partial class ExportExcelIssue : Form
    {
        public static int Counter=0;
        public String strPath = "";

        public void CreateExcel()
        {
            Counter = Counter + 1;

            Excel.Application xlApp;
            Excel.Workbook xlWorkBook;
            Excel.Worksheet xlWorkSheet;
            object misValue = System.Reflection.Missing.Value;

            xlApp = new Excel.ApplicationClass();
            xlWorkBook = xlApp.Workbooks.Add(misValue);

            xlWorkSheet = (Excel.Worksheet)xlWorkBook.Worksheets.get_Item(1);
            xlWorkSheet.Cells[1, 1] = "TEST";

            string strTempPath = System.Environment.GetEnvironmentVariable("TEMP");
            DirectoryInfo objInfo = new DirectoryInfo(strTempPath);

            strPath = strTempPath + "\\Excel" + Counter + ".xls";

            xlWorkBook.SaveAs(strPath, Excel.XlFileFormat.xlWorkbookNormal, misValue, misValue, misValue, misValue, Excel.XlSaveAsAccessMode.xlExclusive, misValue, misValue, misValue, misValue, misValue);
            xlWorkBook.Close(true, misValue, misValue);
            xlApp.Quit();

            object Delete;
            Delete = xlApp;           

            if (!WithoutCom.Checked)
            {
                 ReleaseComObject(ref Delete);
            }

            if (!WithoutGC.Checked)
            {
                GC.Collect();
            }

            if ((GCWithWFPF.Checked & WithoutGC.Checked) || (GCWithWFPF.Checked & !WithoutGC.Checked))
            {

                GC.WaitForPendingFinalizers();
            }        

            try
            {
                System.Diagnostics.Process.Start(strPath);
            }

            catch (Exception ex)
            { MessageBox.Show(ex.Message); }

          }

         private void ReleaseComObject(ref Object o)
         {
            int releaseObject = 1;
            while (releaseObject > 0)
            {
                releaseObject = System.Runtime.InteropServices.Marshal.ReleaseComObject(o);
            };
         }

        private void button1_Click(object sender, EventArgs e)
        {
            CreateExcel();
        }


        private void checkBox2_CheckedChanged(object sender, EventArgs e)
        {
            if (GCWithWFPF.Checked)
            {
                WithoutGC.Checked = false;
                WithoutGC.Enabled = false;
            }

            else {

                WithoutGC.Enabled = true;
            }
        }

        private void WithoutGC_CheckedChanged(object sender, EventArgs e)
        {
            if (WithoutGC.Checked)
            {
                GCWithWFPF.Checked = false;
                GCWithWFPF.Enabled = false;
            }

            else
            {

                GCWithWFPF.Enabled = true;
            }

        }
  }