Try

            Dim excel As New Excel.ApplicationClass
            Dim wBook As Excel.Workbook
            Dim wSheet As Excel.Worksheet

            wBook = excel.Workbooks.Add()
            wSheet = wBook.ActiveSheet()
            filltemp()
            Cmd.CommandType = CommandType.Text
            'Cmd.CommandText = "Select * from SalRpt_temp"
            Cmd.CommandText = "SELECT  a.srno as Srno,a.ename as 'Name Of Employee',a.pdays as 'Present Day',a.desig as Designation ,a.bs as Basic,a.dp as DP,a.total as Total,a.hra as HRA,a.cla as CLA,a.ta as TA,a.npa as NPA,a.other as'Other Allowance',a.tal as 'Total Allowance',a.net as 'Net Claim',a.pt as 'PTax',a.it as 'Income Tax',a.sal as 'SalAdv',a.pf as PF,a.lic as LIC,a.bank as 'Bank Recov',a.tdeduct as 'Total Deduction',a.netsal as 'Net Salary' FROM SalRpt_temp a"
            Cmd.Connection = con

            adp.SelectCommand = Cmd
            adp.Fill(ds)
            Dim dt As System.Data.DataTable = ds.Tables(0)
            Dim dc As System.Data.DataColumn
            Dim dr As System.Data.DataRow
            Dim colIndex As Integer = 0
            Dim rowIndex As Integer = 1

            For Each dc In dt.Columns
                colIndex = colIndex + 1
                excel.Cells(1, colIndex) = dc.ColumnName
            Next

            For Each dr In dt.Rows
                rowIndex = rowIndex + 1
                colIndex = 0
                For Each dc In dt.Columns
                    colIndex = colIndex + 1
                    excel.Cells(rowIndex + 1, colIndex) = dr(dc.ColumnName)
                Next
            Next
            'AxWebBrowser1.Navigate("G:\Salary Package\salary.xls")
            wSheet.Columns.AutoFit()
            Dim strFileName As String = "G:\Salary Package\salary.xls"
            AxWebBrowser1.Navigate(strFileName)

            Dim blnFileOpen As Boolean = False
            Try
                Dim fileTemp As System.IO.FileStream = System.IO.File.OpenWrite(strFileName)
                fileTemp.Close()

            Catch ex As Exception
                blnFileOpen = False
            End Try

            If System.IO.File.Exists(strFileName) Then
                System.IO.File.Delete(strFileName)

            End If

            wBook.SaveAs(strFileName)
            excel.Workbooks.Open(strFileName)
            excel.Visible = True


        Catch ex As Exception
            con.Close()
            MsgBox(ex.Message)
        End Try