Generating Excel files from web - line breaks in cells

http://weblogs.asp.net/michu/archive/2004/06/15/155851.aspx 

http://yilinliu.blogspot.com/2010/08/htmlcss-html-excel.html 

br {mso-data-placement:same-cell;}

使用xml 匯出至Excel

http://msdn.microsoft.com/en-us/library/bb226687%28v=office.11%29.aspx