Suggest a simplest way to convert numbers to text in Microsoft excel other than using VB script.

There is no other way sir, search spell number code in the internet and then paste it on VBA module in excel and type in the cell =SpellNumber(Cell# that yo want to spell).

to convert numbers to text u should use for example

=char(97)

which will gives u output small letter a. 

In the Format Cells under the Number Tab, click "Text" then press Ok. 

http://office.microsoft.com/en-ca/excel-help/three-ways-to-convert-numbers-to-text-HA.aspx

The best way I have found is =Value(Cell) I have used this within other formulas, for example in data validation, and it works well. You can also use it to get the excel value of a date for example.