header("Content-type:application/vnd.ms-excel"); 
header("Content-Disposition:filename=test.xls"); 
echo "test1\t"; 
echo "test2\t\n"; 
echo "test1\t"; 
echo "test2\t\n"; 
echo "test1\t"; 
echo "test2\t\n"; 
echo "test1\t"; 
echo "test2\t\n"; 
echo "test1\t"; 
echo "test2\t\n"; 
echo "test1\t"; 
echo "test2\t\n"; 

ps 当\n\t不起作用时可以使用表格