1，文件信息：

<?xml version="1.0"?>
<?mso-application progid="Excel.Sheet"?>

2，正文部分应包含在<Workbook></Workbook>之间：

<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
xmlns:o="urn:schemas-microsoft-com:office:office"
xmlns:x="urn:schemas-microsoft-com:office:excel"
xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">

……

</Workbook>

3， 文档属性选项应包含在Workbook标识中，并处于Worksheet范围之外：

<DocumentProperties xmlns="urn:schemas-microsoft-com:office:office">
<Author>Castor</Author>
<Created>2010-03-13T18:25:49Z</Created>
<Company>Not defined</Company>
<Version>1.0</Version>
</DocumentProperties>

4，ExcelWorkbook 记录了一些环境变量：

<ExcelWorkbook xmlns="urn:schemas-microsoft-com:office:excel">
<WindowHeight>10005</WindowHeight>
<WindowWidth>10005</WindowWidth>
<WindowTopX>120</WindowTopX>
<WindowTopY>135</WindowTopY>
<ProtectStructure>False</ProtectStructure>
<ProtectWindows>False</ProtectWindows>
</ExcelWorkbook>

5，在Worksheet之外可以定义多个Style，所有Style应位于<Styles></Styles>之间，这些Style在书写各单元格的时候会用到：

<Styles>
<Style ss:ID="Default" ss:Name="Normal">
   <Alignment ss:Vertical="Top"/>
   <Borders/>
   <Font ss:FontName="Arial" x:Family="Swiss"/>
   <Interior/>
   <NumberFormat/>
   <Protection/>
</Style>
<Style ss:ID="s62" ss:Name="Hyperlink">
   <Borders>
    <Border ss:Position="Bottom" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Left" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Right" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Top" ss:LineStyle="Continuous" ss:Weight="1"/>
   </Borders>
   <Font ss:FontName="Arial" x:Family="Swiss" ss:Color="#0000FF"
    ss:Underline="Single"/>
</Style>
<Style ss:ID="s63">
   <Alignment ss:Horizontal="Left" ss:Vertical="Bottom" ss:WrapText="1"/>
   <Borders>
    <Border ss:Position="Bottom" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Left" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Right" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Top" ss:LineStyle="Continuous" ss:Weight="1"/>
   </Borders>
   <Font ss:FontName="Arial" x:Family="Swiss" ss:Bold="1"/>
</Style>
</Styles>

6，Worksheet标识之间定义了一个工作表，一个文件可以定义多个Worksheet：

<Worksheet ss:Name="My First Sheet">
</Worksheet>

7，Worksheet之内有个Tables，定义了表的内容：

<Table ss:ExpandedColumnCount="2" ss:ExpandedRowCount="2" x:FullColumns="1"   x:FullRows="1">

……

</Table>

8，<Column>定义了各列的宽度：

   <Column ss:Width="50.25"/>
   <Column ss:Width="99.75"/>

9，接下来，每一个<Row></Row>之间定义的就是表格一行的内容，每个<Cell></Cell>则对应一个单元格，注意每行的列数和总的行数应该和<Table>中定义的一致：

   <Row ss:AutoFitHeight="0" ss:Height="63.75">
    <Cell ss:StyleID="s63"><Data ss:Type="String">A1</Data></Cell>
    <Cell ss:StyleID="s63"><Data ss:Type="String">B1</Data></Cell>
   </Row>

10，Table定义完之后，还可以用<>定义一些设置：

<WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
   <Print>
    <ValidPrinterInfo/>
    <PaperSizeIndex>9</PaperSizeIndex>
    <HorizontalResolution>600</HorizontalResolution>
    <VerticalResolution>600</VerticalResolution>
   </Print>
   <DoNotDisplayGridlines/>
   <Panes>
    <Pane>
     <Number>3</Number>
     <ActiveRow>1</ActiveRow>
    </Pane>
   </Panes>
   <ProtectObjects>False</ProtectObjects>
   <ProtectScenarios>False</ProtectScenarios>
</WorksheetOptions>

****************************************

下面是一个完整的示例，可以COPY到记事本中，然后存成XML文件，即可用EXCEL打开：

<?xml version="1.0"?><!--Wrote by Castor-->
<?mso-application progid="Excel.Sheet"?>
<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
xmlns:o="urn:schemas-microsoft-com:office:office"
xmlns:x="urn:schemas-microsoft-com:office:excel"
xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet"
xmlns:html="http://www.w3.org/TR/REC-html40">
<DocumentProperties xmlns="urn:schemas-microsoft-com:office:office">
<Author>Castor</Author><!--Qm Xu-->
<Created>2010-03-13T18:25:49Z</Created>
<Company>Unknown</Company>
<Version>1.0</Version>
</DocumentProperties>
<OfficeDocumentSettings xmlns="urn:schemas-microsoft-com:office:office">
<AllowPNG/>
</OfficeDocumentSettings>
<ExcelWorkbook xmlns="urn:schemas-microsoft-com:office:excel">
<WindowHeight>10005</WindowHeight>
<WindowWidth>10005</WindowWidth>
<WindowTopX>120</WindowTopX>
<WindowTopY>135</WindowTopY>
<ActiveSheet>1</ActiveSheet>
<ProtectStructure>False</ProtectStructure>
<ProtectWindows>False</ProtectWindows>
</ExcelWorkbook>
<Styles>
<Style ss:ID="Default" ss:Name="Normal">
   <Alignment ss:Vertical="Top"/>
   <Borders/>
   <Font ss:FontName="Arial" x:Family="Swiss"/>
   <Interior/>
   <NumberFormat/>
   <Protection/>
</Style>
<Style ss:ID="s66" ss:Name="Hyperlink">
   <Font ss:FontName="Arial" x:Family="Swiss" ss:Color="#0000FF"
    ss:Underline="Single"/>
</Style>
<Style ss:ID="s63">
   <Alignment ss:Horizontal="Left" ss:Vertical="Bottom" ss:WrapText="1"/>
   <Borders>
    <Border ss:Position="Bottom" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Left" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Right" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Top" ss:LineStyle="Continuous" ss:Weight="1"/>
   </Borders>
   <Font ss:FontName="Arial" x:Family="Swiss" ss:Bold="1"/>
</Style>
<Style ss:ID="s67">
   <Alignment ss:Horizontal="Left" ss:Vertical="Top" ss:WrapText="1"/>
   <Borders>
    <Border ss:Position="Bottom" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Left" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Right" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Top" ss:LineStyle="Continuous" ss:Weight="1"/>
   </Borders>
</Style>
<Style ss:ID="s68" ss:Parent="s66">
   <Borders>
    <Border ss:Position="Bottom" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Left" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Right" ss:LineStyle="Continuous" ss:Weight="1"/>
    <Border ss:Position="Top" ss:LineStyle="Continuous" ss:Weight="1"/>
   </Borders>
   <Interior/>
</Style>
</Styles>
<Worksheet ss:Name="My First Sheet">
<Table ss:ExpandedColumnCount="2" ss:ExpandedRowCount="2" x:FullColumns="1" x:FullRows="1">
   <Column ss:Width="50.25"/>
   <Column ss:Width="99.75"/>
   <Row ss:AutoFitHeight="0" ss:Height="63.75">
    <Cell ss:StyleID="s63"><Data ss:Type="String">A1</Data></Cell>
    <Cell ss:StyleID="s63"><Data ss:Type="String">B1</Data></Cell>
   </Row>
   <Row ss:AutoFitHeight="0" ss:Height="25.5">
    <Cell ss:StyleID="s68" ss:HRef="http://hi.baidu.com/xuqm"><Data
      ss:Type="String">A2</Data></Cell>
    <Cell ss:StyleID="s67"><Data ss:Type="String">B2</Data></Cell>
   </Row>
</Table>
<WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
   <Print>
    <ValidPrinterInfo/>
    <PaperSizeIndex>9</PaperSizeIndex>
    <HorizontalResolution>600</HorizontalResolution>
    <VerticalResolution>600</VerticalResolution>
   </Print>
   <DoNotDisplayGridlines/>
   <Panes>
    <Pane>
     <Number>3</Number>
     <ActiveRow>1</ActiveRow>
    </Pane>
   </Panes>
   <ProtectObjects>False</ProtectObjects>
   <ProtectScenarios>False</ProtectScenarios>
</WorksheetOptions>
</Worksheet>
<Worksheet ss:Name="My Second Sheet">
<Table ss:ExpandedColumnCount="1" ss:ExpandedRowCount="1" x:FullColumns="1"
   x:FullRows="1">
   <Row>
    <Cell><Data ss:Type="String">A1,2</Data></Cell>
   </Row>
</Table>
<WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
   <Selected/>
   <Panes>
    <Pane>
     <Number>3</Number>
     <ActiveRow>1</ActiveRow>
    </Pane>
   </Panes>
   <ProtectObjects>False</ProtectObjects>
   <ProtectScenarios>False</ProtectScenarios>
</WorksheetOptions>
</Worksheet>
</Workbook>
<!--到此结束（Castor）-->