This article explains how you can use VBA for Excel to open google earth.
Note: The google earth API will only be available if you have Google Earth installed on your computer.
The first step would be to add reference to the Google Earth 1.0 Type Library. Note the version might be different on your computer.
Using the code below you will be able automate Google Earth from Excel:
Dim appGoogleEarth As EARTHLib.ApplicationGE
Set appGoogleEarth = New EARTHLib.ApplicationGE
You can download the file and code used in this article from the link below: