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_Customers" };
    var categoriesQuery = SelectQueryFluentBuilder.AddTable("Customers").SelectAllColumnsFromTable().Build("Customers");
    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_Customers"}
    Dim categoriesQuery = SelectQueryFluentBuilder.AddTable("Customers").SelectAllColumnsFromTable().Build("Customers")
    sqlDataSource.Queries.Add(categoriesQuery)
    sqlDataSource.RebuildResultSchema()
    Return sqlDataSource
End Function

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

Imports DevExpress.DataAccess.Excel
Imports System.IO
' ...
Private Shared Function CreateExcelDataSource() As ExcelDataSource
    Dim excelDataSource = New ExcelDataSource() With {.Name = "Excel_Suppliers"}
    excelDataSource.FileName = Path.Combine(Path.GetDirectoryName(GetType(Form1).Assembly.Location), "Data/Suppliers.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 a federated query's SQL and Excel sources.
    Source sqlSource = new Source(sql.Name, sql, "Customers");
    Source excelSource = new Source(excel.Name, excel, "");

    // Create a federated Union query.
    var contactsNode = sqlSource.From()
        // Select the "ContactName", "City" and "Phone" columns from the SQL source.
        .Select("ContactName", "City", "Phone")
        .Build()
        // Union the SQL source with the Excel source.
        .Union(excelSource.From()
            // Select the "ContactName", "City" and "Phone" columns from the Excel source.
            .Select("ContactName", "City", "Phone").Build(),
            UnionType.Union)
        // Specify the query's name and build it.
        .Build("Contacts");

    // Create a federated data source and add the federated query to the collection.
    var federationDataSource = new FederationDataSource();
    federationDataSource.Queries.Add(contactsNode);
    // 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 a federated query's SQL and Excel sources.
    Dim sqlSource As New Source(sql.Name, sql, "Customers")
    Dim excelSource As New Source(excel.Name, excel, "")

    ' Create a federated Union query.
    Dim contactsNode = sqlSource.From().Select("ContactName", "City", "Phone").Build().Union(excelSource.From().Select("ContactName", "City", "Phone").Build(), UnionType.Union).Build("Contacts")
        ' Select the "ContactName", "City" and "Phone" columns from the SQL source.
        ' Union the SQL source with the Excel source.
            ' Select the "ContactName", "City" and "Phone" columns from the Excel source.
        ' Specify the query's name and build it.

    ' Create a federated data source and add the federated query to the collection.
    Dim federationDataSource = New FederationDataSource()
    federationDataSource.Queries.Add(contactsNode)
    ' 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;
// ...
public static XtraReport CreateReport() {
    // Create a new report.
    var report = new XtraReport();

    // 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.
    report.DataSource = federationDataSource;
    report.DataMember = "Contacts";

    // Add the Detail band and labels bound to the federated data source's fields.
    var detailBand = new DetailBand() { HeightF = 50 };
    report.Bands.Add(detailBand);
    var contactNameLabel = new XRLabel() { WidthF = 150 };
    var cityLabel = new XRLabel() { WidthF = 150, LocationF = new PointF(200, 0) };
    var phoneLabel = new XRLabel() { WidthF = 200, LocationF = new PointF(400, 0) };
    contactNameLabel.ExpressionBindings.Add(new ExpressionBinding("BeforePrint", "Text", "[ContactName]"));
    cityLabel.ExpressionBindings.Add(new ExpressionBinding("BeforePrint", "Text", "[City]"));
    phoneLabel.ExpressionBindings.Add(new ExpressionBinding("BeforePrint", "Text", "[Phone]"));
    detailBand.Controls.AddRange(new[] { contactNameLabel, cityLabel, phoneLabel });

    return report;
}

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

    ' 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.
    report.DataSource = federationDataSource
    report.DataMember = "Contacts"

    ' Add the Detail band and labels bound to the federated data source's fields.
    Dim detailBand = New DetailBand() With {.HeightF = 50}
    report.Bands.Add(detailBand)
    Dim contactNameLabel = New XRLabel() With {.WidthF = 150}
    Dim cityLabel = New XRLabel() With {.WidthF = 150, .LocationF = New PointF(200, 0)}
    Dim phoneLabel = New XRLabel() With {.WidthF = 200, .LocationF = New PointF(400, 0)}
    contactNameLabel.ExpressionBindings.Add(New ExpressionBinding("BeforePrint", "Text", "[ContactName]"))
    cityLabel.ExpressionBindings.Add(New ExpressionBinding("BeforePrint", "Text", "[City]"))
    phoneLabel.ExpressionBindings.Add(New ExpressionBinding("BeforePrint", "Text", "[Phone]"))
    detailBand.Controls.AddRange( { contactNameLabel, cityLabel, phoneLabel })

    Return report
End Function

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

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