You did not define Excel in your code, so VB does not know what Excel is. It is the same as when you have option strict and option explicit on and type something like 'myString = "hello world" '. In your project, please try to use this header:
Option Strict On
Option Explicit On
Imports Excel = Microsoft.Office.Interop.Excel
Before using a worksheet member you also need to do a type conversion (direct cast will also work):
myWS = CType(myXL.ActiveSheet, Excel.Worksheet)
The complete code could then look like this:
Option Strict On
Option Explicit On
Imports Excel = Microsoft.Office.Interop.Excel
Public Class Form1
Private myXL As Excel.Application = New Excel.Application
Private myWS As Excel.Worksheet = New Excel.Worksheet
Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
myXL.Workbooks.Open(Application.StartupPath & "\rson.xls")
myXL.Visible = True
myWS = CType(myXL.ActiveSheet, Excel.Worksheet)
With myWS
.Cells(1, 1) = "open orders"
.Cells(2, 1) = "---------------------------------"
End With
myXL.Quit()
myWS = Nothing
myXL = Nothing
End Sub
End Class