[gennady]

Например:
IF ISCLEAR(XlsApp) THEN
CREATE(XlsApp, TRUE);
XlsWbk1 := XlsApp.Workbooks._Open('C:\tmp\File 1.xls');
XlsWbk2 := XlsApp.Workbooks._Open('C:\tmp\File 2.xls');
XlWrkSht1 := XlsWbk1.Worksheets.Item('Sheet1');
XlWrkSht2 := XlsWbk2.Worksheets.Item('Sheet1');
XlsRange1 := XlWrkSht1.Range('A:A').Columns;
XlsRange2 := XlWrkSht2.Range('A:A').Columns;
XlsRange1.Value := XlsRange2.Value;
XlsWbk1.Close(TRUE);
XlsWbk2.Close(FALSE);
XlsApp.Quit;