After looking at all the supplied Versions here, i descided to do one myself, using recursion.
Here is my vb.net Version:
Function CL(ByVal x As Integer) As String
If x >= 1 And x <= 26 Then
CL = Chr(x + 64)
Else
CL = CL((x - x Mod 26) / 26) & Chr((x Mod 26) + 1 + 64)
End If
End Function