Free
XLW
http://xlw.sourceforge.net/
Develop xlls in C++ or .NET, has code generation to simplify process especially for numerical/financial add-ins.
nxll
http://xll.codeplex.com/
Updated version of Keith Lewis' wrapper code.
Excel-DNA
http://exceldna.codeplex.com/
Quick, easy, fast .NET wrapping.
Commercial
Xll+
http://www.planatechsolutions.com/xllplus/default.htm