using DevExpress.DataAccess.ConnectionParameters;
using DevExpress.DataAccess.Sql;
// ...
static SqlDataSource CreateSqlDataSource() {
    var connectionParameters = new SQLiteConnectionParameters("Data/nwind.db", null);
    var sqlDataSource = new SqlDataSource(connectionParameters) { Name = "Sql_Categories" };
    var categoriesQuery = SelectQueryFluentBuilder.AddTable("Categories").SelectAllColumnsFromTable().Build("Categories");
    sqlDataSource.Queries.Add(categoriesQuery);
    sqlDataSource.RebuildResultSchema();
    return sqlDataSource;
}

Imports DevExpress.DataAccess.ConnectionParameters
Imports DevExpress.DataAccess.Sql
' ...
Private Shared Function CreateSqlDataSource() As SqlDataSource
    Dim connectionParameters = New SQLiteConnectionParameters("Data/nwind.db", Nothing)
    Dim sqlDataSource = New SqlDataSource(connectionParameters) With {.Name = "Sql_Categories"}
    Dim categoriesQuery = SelectQueryFluentBuilder.AddTable("Categories").SelectAllColumnsFromTable().Build("Categories")
    sqlDataSource.Queries.Add(categoriesQuery)
    sqlDataSource.RebuildResultSchema()
    Return sqlDataSource
End Function

using DevExpress.DataAccess.Excel;
// ...
static ExcelDataSource CreateExcelDataSource() {
    var excelDataSource = new ExcelDataSource() { Name = "Excel_Products" };
    excelDataSource.FileName = Path.Combine(Path.GetDirectoryName(typeof(Form1).Assembly.Location), "Data/Products.xlsx");
    excelDataSource.SourceOptions = new ExcelSourceOptions() {
        ImportSettings = new ExcelWorksheetSettings("Sheet"),
    };
    excelDataSource.RebuildResultSchema();
    return excelDataSource;
}

Imports DevExpress.DataAccess.Excel
' ...
Private Shared Function CreateExcelDataSource() As ExcelDataSource
    Dim excelDataSource = New ExcelDataSource() With {.Name = "Excel_Products"}
    excelDataSource.FileName = Path.Combine(Path.GetDirectoryName(GetType(Form1).Assembly.Location), "Data/Products.xlsx")
    excelDataSource.SourceOptions = New ExcelSourceOptions() With {.ImportSettings = New ExcelWorksheetSettings("Sheet")}
    excelDataSource.RebuildResultSchema()
    Return excelDataSource
End Function

using DevExpress.DataAccess.DataFederation;
// ...
static FederationDataSource CreateFederationDataSource(SqlDataSource sql, ExcelDataSource excel) {
    // Create SQL and Excel sources.
    Source sqlSource = new Source(sql.Name, sql, "Categories");
    Source excelSource = new Source(excel.Name, excel, "");

    // Create the federated "Categores" query and select data from the SQL source's query.
    var categoriesNode = sqlSource.From()
        .Select("CategoryID", "CategoryName", "Description").Build("Categories");
    // Create the federated "Products" query and select data from the Excel data source.
    var productsNode = excelSource.From()
        .Select("ProductName", "CategoryID", "UnitPrice").Build("Products");

    // Create a federated data source and add the federated queries to the collection.
    var federationDataSource = new FederationDataSource();
    federationDataSource.Queries.AddRange(new[] { categoriesNode, productsNode });
    // Specify a master-detail relationship between these queries based on the "CategoryID" key field.
    var relation = new FederationMasterDetailInfo("Categories", "Products", new FederationRelationColumnInfo("CategoryID", "CategoryID"));
    federationDataSource.Relations.Add(relation);
    // Build the data source schema to display it in the Field List.
    federationDataSource.RebuildResultSchema();

    return federationDataSource;
}

Imports DevExpress.DataAccess.DataFederation
' ...
Private Shared Function CreateFederationDataSource(ByVal sql As SqlDataSource, ByVal excel As ExcelDataSource) As FederationDataSource
    ' Create SQL and Excel sources.
    Dim sqlSource As New Source(sql.Name, sql, "Categories")
    Dim excelSource As New Source(excel.Name, excel, "")

    ' Create the federated "Categores" query and select data from the SQL source's query.
    Dim categoriesNode = sqlSource.From().Select("CategoryID", "CategoryName", "Description").Build("Categories")
    ' Create the federated "Products" query and select data from the Excel data source.
    Dim productsNode = excelSource.From().Select("ProductName", "CategoryID", "UnitPrice").Build("Products")

    ' Create a federated data source and add the federated queries to the collection.
    Dim federationDataSource = New FederationDataSource()
    federationDataSource.Queries.AddRange( { categoriesNode, productsNode })
    ' Specify a master-detail relationship between these queries based on the "CategoryID" key field.
    Dim relation = New FederationMasterDetailInfo("Categories", "Products", New FederationRelationColumnInfo("CategoryID", "CategoryID"))
    federationDataSource.Relations.Add(relation)
    ' Build the data source schema to display it in the Field List.
    federationDataSource.RebuildResultSchema()

    Return federationDataSource
End Function

using System.ComponentModel;
using System.Drawing;
using DevExpress.XtraReports.UI;
using System.IO;
// ...
public static XtraReport CreateReport() {
    // Create a new report.
    var report = new XtraReport();

    // Add the Detail band to the master report and create a label bound to the "CategoryName" data field.
    var detailBand = new DetailBand() { HeightF = 25 };
    var categoryLabel = new XRLabel() { WidthF = 150 };
    categoryLabel.ExpressionBindings.Add(new ExpressionBinding("BeforePrint", "Text", "[CategoryName]"));
    detailBand.Controls.Add(categoryLabel);

    // Create the detail report and add the Detail band to it.
    var detailReport = new DetailReportBand();
    var detailBand2 = new DetailBand() { HeightF = 25 };
    detailReport.Bands.Add(detailBand2);
    report.Bands.AddRange(new Band[] { detailBand, detailReport });
    // Add a label bound to the "ProductName" data field.
    var productLabel = new XRLabel() { WidthF = 300, LocationF = new PointF(100, 0) };
    productLabel.ExpressionBindings.Add(new ExpressionBinding("BeforePrint", "Text", "[ProductName]"));
    detailBand2.Controls.Add(productLabel);

    // Create data sources. 
    var sqlDataSource = CreateSqlDataSource();
    var excelDataSource = CreateExcelDataSource();
    var federationDataSource = CreateFederationDataSource(sqlDataSource, excelDataSource);
    // Add all data sources to the report to avoid serialization issues. 
    report.ComponentStorage.AddRange(new IComponent[] { sqlDataSource, excelDataSource, federationDataSource });
    // Assign a federated data source to the report and its detail report.
    report.DataSource = federationDataSource;
    report.DataMember = "Categories";
    detailReport.DataSource = federationDataSource;
    detailReport.DataMember = "Categories.CategoriesProducts";

    return report;
}

Imports System.ComponentModel
Imports System.Drawing
Imports DevExpress.XtraReports.UI
Imports System.IO
' ...
Public Shared Function CreateReport() As XtraReport
    ' Create a new report.
    Dim report = New XtraReport()

    ' Add the Detail band to the master report and create a label bound to the "CategoryName" data field.
    Dim detailBand = New DetailBand() With {.HeightF = 25}
    Dim categoryLabel = New XRLabel() With {.WidthF = 150}
    categoryLabel.ExpressionBindings.Add(New ExpressionBinding("BeforePrint", "Text", "[CategoryName]"))
    detailBand.Controls.Add(categoryLabel)

    ' Create the detail report and add the Detail band to it.
    Dim detailReport = New DetailReportBand()
    Dim detailBand2 = New DetailBand() With {.HeightF = 25}
    detailReport.Bands.Add(detailBand2)
    report.Bands.AddRange(New Band() { detailBand, detailReport })
    ' Add a label bound to the "ProductName" data field.
    Dim productLabel = New XRLabel() With {.WidthF = 300, .LocationF = New PointF(100, 0)}
    productLabel.ExpressionBindings.Add(New ExpressionBinding("BeforePrint", "Text", "[ProductName]"))
    detailBand2.Controls.Add(productLabel)

    ' Create data sources. 
    Dim sqlDataSource = CreateSqlDataSource()
    Dim excelDataSource = CreateExcelDataSource()
    Dim federationDataSource = CreateFederationDataSource(sqlDataSource, excelDataSource)
    ' Add all data sources to the report to avoid serialization issues. 
    report.ComponentStorage.AddRange(New IComponent() { sqlDataSource, excelDataSource, federationDataSource })
    ' Assign a federated data source to the report and its detail report.
    report.DataSource = federationDataSource
    report.DataMember = "Categories"
    detailReport.DataSource = federationDataSource
    detailReport.DataMember = "Categories.CategoriesProducts"

    Return report
End Function

ReportDesignTool designTool = new ReportDesignTool(CreateReport());
designTool.ShowRibbonDesignerDialog();

Dim designTool As New ReportDesignTool(CreateReport())
designTool.ShowRibbonDesignerDialog()