I think what you are asking is how to have double quotes inside a string that is being converted into a quoted string. If so, not only do you need to add double quotes at both ends (which you already do), but you ned to double the embedded double quotes, viz:
sw.Write("=""" & Replace(row(column).ToString().Trim(), """", """""") & """" & vbTab)
(It looks yucky because the double quotes have to also be doubled in the 'from' and 'to' arguments in the Replace() function)