>I know the class Frx2Word, but, dont exist Frx2Excel?

Mario, I don't think anyone has written such a thing but here's some suggestions if you don't want to try to exactly duplicate a VFP report in Excel:

If you SELECT all your data into a report cursor, why not automate Excel, open a spreadsheet, use _VFP.DataToClip(,,3) to pick up the data, and oExcel.Paste(). You can go a little further to spread out the columns, boldface the first line where the column titles are, etc.

Excel has a nice subtotal function. You can write some code to create subtotals after you've pasted in the data.