Dim sql, strQry As String
Dim qdf As QueryDef
Dim fileN As String
strQry = "YourCrossTabQueryName"
Set qdf = CurrentDb.QueryDefs(strQry)
DoCmd.SetWarnings False
sql = write here the query (Select..... Pivot..)
qdf.sql = sql
fileN = the path of the Excel file
DoCmd.TransferSpreadsheet acExport, 8, strQry, fileN, True