[Страдалецъ]

Собственнно ничего особо сложного:

Код:

Uses ComObj;

procedure TForm15.Button1Click(Sender: TObject);
Var
  Row, Col: Integer;
  Excel, WorkBook, WorkSheet: Variant;
begin
 if ListView1.ViewStyle <> vsReport then Exit;
 if not Assigned(ListView1.Columns) then Exit;

 Excel := CreateOLEObject('Excel.Application');
 Excel.Visible := True;
 WorkBook := Excel.WorkBooks.Add;
 WorkSheet := WorkBook.WorkSheets[1];

 for Col := 0 to ListView1.Columns.Count - 1
 do WorkSheet.Range[Chr(65 + Col) + '1'] := ListView1.Columns[Col].Caption;

 for Row := 0 to ListView1.Items.Count - 1
 do for Col := 0 to ListView1.Columns.Count - 1
    do if Col = 0
       then WorkSheet.Range[Chr(65 + Col) + IntToStr(Row + 2)] := ListView1.Items[Row].Caption
       else WorkSheet.Range[Chr(65 + Col) + IntToStr(Row + 2)] := Format('R%dC%d',[Row,Col]);
 Excel := UnAssigned;
end;

procedure TForm15.FormCreate(Sender: TObject);
Var
  Row, Col: Integer;
begin
 for Row := 0 to 5
 do begin
    ListView1.AddItem('', nil);
    for Col := 0 to ListView1.Columns.Count - 1
    do if Col = 0
       then ListView1.Items[Row].Caption := Format('R%dC%d',[Row,Col])
       else WorkSheet.Range[Chr(65 + Col) + IntToStr(Row + 2)] := ListView1.Items[Row].SubItems.Strings[Col - 1];
    end;
end;