엑셀다운

    header('Pragma: public');
    header('content-transfer-encoding: binary');

    echo "<html><head>";
    echo "<meta http-equiv='Content-Type' content='application/vnd.ms-excel;charset=uft8'>";
    echo "</head><body>";
    echo "<table border=1 style='font-family:sans-serif, Verdana, Genevaf; font-size:10pt;'><tr>";

    <td width=150 align=center><strong>PRODUCT</strong></td>

    <td align=center><strong>QUANTITY</strong></td>

</tr>\n";

이런식으로 하시면 될거에요