dekker, I have a question.
Am I correct in assuming that the second table just contains the sum of hours for each person for each project?
If it is then the second table is not required as the sum can be calculated in a query or Report.
You do not appear to be specifying the Sheet name.
You are also using the TransferSpreadsheet method whereas you can actually insert the data directly in to Excel at specified locations using VBA.
You could also use the ExportReport method to put the data in to Excel, but as you appear to want a Sheet for each person you would need to run separate reports for each person.