* Coipy to XLS and delete the first row
lcXlsFile = FULLPATH("Test.xls")
COPY TO (lcXlsFile) XL5
oExcel = CreateObject("Excel.Application")
*oExcel.Visible = .T.
oWorkbook = oExcel.Workbooks.Open(lcXlsFile)
oWorkbook.ActiveSheet.Rows(1).Delete()
oWorkbook.Save()
oExcel.Quit

* or
* Coopy to CSV, open and save as XLS
#DEFINE xlWorkbookNormal	-4143	
lcXlsFile = FULLPATH("Test.xls")
lcCsvFile = FORCEEXT(lcXlsFile, "CSV")
COPY TO (lcCsvFile) DELIMITED WITH "" with CHARACTER ,
oExcel = CreateObject("Excel.Application")
*oExcel.Visible = .T.
oWorkbook = oExcel.Workbooks.Open(lcCsvFile)
oWorkbook.SaveAs(lcXlsFile, xlWorkbookNormal)
oExcel.Quit