<html>
<head><title></title>
<script>
function abrir_excel()
{
var oExcel; // abre excel
var oExcelSheet; // hoja Excel
var oWkBooks; // libro de Excel
oExcel = new ActiveXObject('Excel.Application');
oWkBooks = oExcel.Workbooks.Add;
oExcelSheet = oWkBooks.Worksheets(1);
oExcelSheet.Application.Visible = true;
}
</script>
</head>
<body>
<span onclick=abrir_excel();>Abrir</span>
</body>
</html>