Ahi tienes un ejemplo, la solucion XML
Código:
<%
response.clear
Response.ContentType = "application/vnd.ms-excel"
Response.Addheader "Content-Disposition", "atachment; filename= " & FileName
response.write "<?xml version='1.0'encoding='ISO-8859-1'?>" & vbCrLf
response.write "<Workbook xmlns='urn:schemas-microsoft-com:office:spreadsheet'>" & vbCrLf
response.write "<ExcelWorkbook xmlns='urn:schemas-microsoft-com:office:excel'/>" & vbCrLf
response.write "<Styles>" & vbCrLf
response.write "<Style ss:ID='Negrita'>" & vbCrLf
response.write "<Font ss:Bold='1' />" & vbCrLf
response.write "</Style>" & vbCrLf
response.write "<Style ss:ID='ShortDate'>" & vbCrLf
response.write "<NumberFormat ss:Format='Short Date' />" & vbCrLf
response.write "</Style>" & vbCrLf
response.write "</Styles>" & vbCrLf
response.write "<Worksheet ss:Name='Esta es la Hoja1'>" & vbCrLf
response.write "<Table>" & vbCrLf
response.write "<Column ss:Width='100' />" & vbCrLf
response.write "<Row>" & vbCrLf
response.write "<Cell><Data ss:Type='String'>Esto es Una Celda</Data></Cell>" & vbCrLf
response.write "</Row>" & vbCrLf
response.write "<Row>" & vbCrLf
response.write "<Cell><Data ss:Type='String'>Esto es Otra Fila</Data></Cell>" & vbCrLf
response.write "</Row>" & vbCrLf
response.write "</Table>" & vbCrLf
response.write "</Worksheet>" & vbCrLf
response.write "<Worksheet ss:Name='Esta es la Hoja2'>" & vbCrLf
response.write "<Table>" & vbCrLf
response.write "<Column ss:Width='100' />" & vbCrLf
response.write "<Column ss:Width='200' />" & vbCrLf
response.write "<Row>" & vbCrLf
response.write "<Cell><Data ss:Type='String'>Esto es Una Celda</Data></Cell>" & vbCrLf
response.write "<Cell><Data ss:Type='String'>Esto es Otra Celda en español</Data></Cell>" & vbCrLf
response.write "</Row>" & vbCrLf
response.write "</Table>" & vbCrLf
response.write "</Worksheet>" & vbCrLf
response.write "</Workbook>" & vbCrLf
response.end
%>