>loExcel = CREATEOBJECT("Excel.Application")
>....
>loExcel.Sheets(1).Rows(lnRow).RowHeight = 17
>loExcel.Sheets(1).Rows(lnRow).VerticalAlignment = -4108
>...
>loExcel.Sheets(1).Cells(lnRow,1).NumberFormat = "@"
>loExcel.Sheets(1).Cells(lnRow,1).VALUE = ALLTRIM(GROUPITEMS.Item)
>............
>loExcel.Sheets(1).Cells(lnRow,10).NumberFormat = "@"
>loExcel.Sheets(1).Cells(lnRow,10).HorizontalAlignment = -4108
>loExcel.Sheets(1).Cells(lnRow,10).VALUE = ALLTRIM(FOODITEMS.Width)
>................................

Helen,

using the full reference to the cell each time is (a lot) slower than - see below

sheetobj = m.loExcel.Sheets(1)
with m.sheetobj.Cells(m.lnRow, 10)
	.NumberFormat = "@"
	.HorizontalAlignment = -4108
	.VALUE = ALLTRIM(FOODITEMS.Width)
endwith