How to convert xml file to Excel file (.xlsx)

 Private Function XmlToExcel(ByVal XMLFile As String, ByVal XLSXFile As String)
        
        Dim ex As New Excel.Application
          
        Dim f As New System.IO.FileInfo(XLSFile)
        If f.Exists Then
            SetAttr(XLSXFile, vbNormal)
            f.Delete()
        End If

        Dim fxml As New System.IO.FileInfo(XMLFile)
        If fxml.Exists Then
            ex.Workbooks.Open(XMLFile)
            ex.Workbooks.Item(1).CheckCompatibility = True
            ex.DisplayAlerts = False
            ex.Workbooks.Item(1).SaveAs(XLSXFile,Excel.XlFileFormat.xlWorkbookDefault)
            ex.DisplayAlerts = False
            ex.Workbooks.Close()
            SetAttr(XMLFile, vbNormal)
            fxml.Delete()

        Else
            MessageBox.Show("XML File does not exists")
        End If

        Dim f2 As New System.IO.FileInfo(XLSXFile)
        If f2.Exists Then
            SetAttr(XLSFile, FileAttribute.Normal)
        End If

        ex.Quit()
        ex = Nothing

        MessageBox.Show("Exported Successfully to Excel")
        Return True
    End Function

Private Sub btnExport_ItemClick(ByVal sender As System.Object, ByVal e As DevExpress.XtraBars.ItemClickEventArgs) Handles btnExport.ItemClick
            Dim fn As String = ""
            Dim saveFileDialog1 As New SaveFileDialog
            saveFileDialog1.InitialDirectory = "I:\"
            saveFileDialog1.Title = "Save as Excel Files"
            saveFileDialog1.CheckPathExists = True
            saveFileDialog1.DefaultExt = "xml"
            saveFileDialog1.Filter = "Excel Files (*.xls)|"
            saveFileDialog1.FilterIndex = 2
            saveFileDialog1.RestoreDirectory = True
            saveFileDialog1.AddExtension = True

            If (saveFileDialog1.ShowDialog() = DialogResult.OK) Then
               fn = saveFileDialog1.FileName
            End If
            Dim dt As DataTable = dv.ToTable
            ExportToXml(fn, dt)
            Dim fnnew As String = fn.Substring(0, fn.Length - 3)
            fnnew = fnnew & "xlsx"
            XmlToExcel(fn, fnnew)
  End Sub