>Excel is not installed on the server SQL. I need to create an object in my VB Script code, in an ActiveX task (local package). The problem is about security context of SQL account of the server... it cannot access to network. Then I wonder if the use of a COM object within my VB script code could be a solution...
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>xlApp = CreateObject("Excel.Application", "\\MyServer")

To access network resources you would still need to have a network account. But you may be able to achieve this by using ADO and the Jet provider + an excel file template. All within the SQL Server of course. If Excel is not installed then you cannot create Excel files this way.

(I assume you are trying to create an Excel file using a DTS package with "ActiveX" scripts in the SS)