Below is code that works for me (NOTE order that I release objects, which is important)
xlWorkBook.Close()
xlApp.Quit()
ReleaseObject(xlWorkSheet)
ReleaseObject(xlWorkBook)
ReleaseObject(xlApp)
Private Sub ReleaseObject(ByVal obj As Object)
Try
System.Runtime.InteropServices.Marshal.ReleaseComObject(obj)
obj = Nothing
Catch ex As Exception
obj = Nothing
Finally
GC.Collect()
End Try
End Sub