<?php
header('Content-type: application/ms-excel');
header('Content-disposition: attachment; filename=test.xls');
?>
<html>
<body>
<table>
<tr><td>first cell</td><td>second cell</td></tr>
<tr><td>10.5</td><td>15.92</td><td>=a2+b2</td></tr>
</table>
</body>
</html>