In Excel, the rows are designated by numbers (1, 2, 3, etc.) and the columns are designated by letters("A", "B", "C", etc.).
Anyhow, here's what you need:
Call DoCmd.TransferSpreadsheet( _
acExport, _
acSpreadsheetTypeExcel97, _
"NameOfTableOrQuery", _
"MySpreadSheet.xls")
You can find documention on TransferSpreadSheet by doing a Google search on Transferspreadsheet method". Click on the first link that comes up.
Hope this helps,
Hoppy