Excel Decoder Pipeline

Question

I've created a Custom Pipeline which will decode Excel file to XML file. These excel files have huge records. Excel file also has headers. I've used OpenXML for processing Excel Files to XML files.

I need to optimize the memory consumption.

 VirtualStream Memory = new VirtualStream();
 byte[] buffer;

 buffer = System.Text.Encoding.UTF8.GetBytes
               ("<ns0:Catalogue xmlns:ns0=\"" + NameSpace + "\">\r\n");

 Memory.Write(buffer, 0, buffer.Length);

 ----
 buffer = System.Text.Encoding.UTF8.GetBytes("</ns0:Catalogue>\r\n");
 Memory.Write(buffer, 0, buffer.Length);