I'm using this one in VB.NET 2003 and it works well...
Private Function GetExcelColumnName(ByVal aiColNumber As Integer) As String
Dim BaseValue As Integer = Convert.ToInt32(("A").Chars(0)) - 1
Dim lsReturn As String = String.Empty
If (aiColNumber > 26) Then
lsReturn = GetExcelColumnName(Convert.ToInt32((Format(aiColNumber / 26, "0.0").Split("."))(0)))
End If
GetExcelColumnName = lsReturn + Convert.ToChar(BaseValue + (aiColNumber Mod 26))
End Function