[Страдалецъ]

Ну вот простейший пример:

Код:

procedure TForm8.Button2Click(Sender: TObject);
Var
  Excel, WorkBook, WorkSheet: Variant;
  i: Integer;
begin
  if ListView1.Items.Count = 0 then Exit;
  Excel := CreateOLEObject('Excel.Application');
  Excel.Visible := True;
  WorkBook := Excel.WorkBooks.Add;
  WorkSheet := WorkBook.WorkSheets[1];
  for i := 0 to ListView1.Items.Count - 1
  do begin
     WorkSheet.Range['A'+IntToStr(i+1)] := ''''+ListView1.Items[i].Caption;
     WorkSheet.Range['B'+IntToStr(i+1)] := ''''+ListView1.Items[i].SubItems[0];
     end;
end;