Imports Microsoft.SqlServer.Management.Smo
Imports Microsoft.SqlServer.Management.Common

Public Class Form1

    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
        Dim s As Server
        Dim conn As ServerConnection
        Dim ls As LinkedServer

        conn = New ServerConnection("ServerNameInstanceName", "YourUesrName", "YourPassword")
        s = New Server(conn)
        Try
            ls = New LinkedServer(s, "XLTEST_DMO")
            With ls
                .ProviderName = "Microsoft.Jet.OLEDB.4.0"
                .ProductName = "Excel"
                .DataSource = "c:book1.xlsx"
                .ProviderString = "Excel 9.0"
            End With
            ls.Create()
            MessageBox.Show("New link has been created.")
        Catch ex As SmoException
            MessageBox.Show(ex.Message)
        Finally
            ls = Nothing
            If s.ConnectionContext.IsOpen = True Then
                s.ConnectionContext.Disconnect()
            End If
        End Try

    End Sub
End Class