We are using Open XML SDK for export to Excel. I have to say it is quite slow so we had to do some caching on our own (for shared strings). The library is just an object representation of the Open XML format. Sometimes it can be good thing, sometimes not. Especially when you have to know Open XML standard very well because the SDK won't handle anything for you. You have to know all the restrictions the format brings, you have to know which elements you cannot ommit in xlsx or docx, etc. It allows you to create inconsistent excel spreadsheets or word documents which is not good. Well, it's free at least :) Better than nothing.