Convert XLS to XML - VB.NET
Spreadsheet SDK sample in VB.NET demonstrating ‘Convert XLS to XML’
Module1.vb
Imports Bytescout.Spreadsheet
Imports System.IO
Imports System.Diagnostics
Module Module1
    Sub Main()
        Dim document As New Spreadsheet()
	document.LoadFromFile("SimpleReport.xls")
        ' remove output file if already exists
        If File.Exists("Output.xml") Then
            File.Delete("Output.xml")
        End If
        ' Save document
        document.Workbook.Worksheets(0).SaveAsXML("Output.xml")
        ' Close Spreadsheet
        document.Close()
        ' open in default spreadsheets viewer/editor
        Process.Start("Output.xml")
        document.Close()
    End Sub
End Module
Resources.Designer.vb
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