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   header("Content-type:application/vnd.ms-excel");
   header("Content-Disposition:finlename=php.xls");
    vnd.ms-excel -----¶¨ÒåÊä³öÎļþ¸ñ
    php.xls  ---------¶¨ÒåÊä³öµÄÎļþÃû
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  <?php
header("Content-type:application/vnd.ms-excel");
header("Content-Dispositon:finlename=php.xls");
//ÕâÊÇÒ»¸öcvsÎı¾¹æ·¶
/*
echo "A1\t B1\t C1\n";
echo "A2\t B2\t C2\n";
echo "A3\t B3\t C3\n";
*/
?>
<!--ÕâÊÇhtml´úÂëºÍ±í¸ñ¹æ·¶-->
<table border="1">
<tr>
<td>id</td>
<td><font color="red">̞</font></td>
<td>ÃÜÂë</td>
</tr>
<tr>
<td>1</td>
<td>mmm</td>
<td>23</td>
</tr>
<tr>
<td>2</td>
<td>ggg</td>
<td>32</td>
</tr>
<tr>
<td>=A2+A3</td>
<td></td>
<td>=SUM(C2:C3)</td>
</tr>
</table>