gistfile1.rb

#coding: utf-8
# 238.36137 secs => 28.875 secs
require 'win32ole'
xl = WIN32OLE.new('Excel.Application')
xl.visible = true
book = xl.workbooks.add
start = Time.now
sheet = book.worksheets(1)
1.upto(10000) do |row|
  cells = sheet.Range(sheet.Cells(row, 1), sheet.Cells(row, 26))
  values = cells.Value
  26.times do |col|
    if row.even?
      values[0][col] = 3
    else
      values[0][col] = 'こんにちは'   
    end  
  end
  cells.Value = values
end
puts "Elapsed time: #{Time.now - start} secs"