本篇文章是对php导出到Excel或CSV(附utf8、gbk 编码转换)进行了详细的分析介绍，需要的朋友参考下

php导入到excel乱码是因为utf8编码在xp系统不支持所有utf8编码转码一下就完美解决了
utf-8编码案例
Php代码

<?php 
header("Content-Type: application/vnd.ms-excel; charset=UTF-8"); 
header("Pragma: public"); 
header("Expires: 0"); 
header("Cache-Control: must-revalidate, post-check=0, pre-check=0"); 
header("Content-Type: application/force-download"); 
header("Content-Type: application/octet-stream"); 
header("Content-Type: application/download"); 
header("Content-Disposition: attachment;filename=11.xls "); 
header("Content-Transfer-Encoding: binary "); 
?>  

Php代码

<?    
$filename="php导入到excel-utf-8编码";    
$filename=iconv("utf-8", "gb2312", $filename);    
echo $filename;    
?>   

gbk编码案例
Php代码

<?php 
header("Content-Type: application/vnd.ms-excel; charset=UTF-8"); 
header("Pragma: public"); 
header("Expires: 0"); 
header("Cache-Control: must-revalidate, post-check=0, pre-check=0"); 
header("Content-Type: application/force-download"); 
header("Content-Type: application/octet-stream"); 
header("Content-Type: application/download"); 
header("Content-Disposition: attachment;filename=11.xls "); 
header("Content-Transfer-Encoding: binary "); 
?>  

Php代码

0.<?    
0.$filename="php导入到excel-utf-8编码";    
0.echo $filename;    
0.?>   

访问网站的时候就下载到excel里面
要弄单元格区别的话
用table表格做网页的就可以了
====================== 其他方法 =============================
1、制作简单 Excel

0.<?php   
0.header("Content-type:application/vnd.ms-excel");   
0.header("Content-Disposition:filename=php2excel.xls");   
0.  
0.echo "A1/t B1/t C1/n";   
0.echo "A2/t B2/t C2/n";   
0.echo "A3/t B3/t C3/n";   
0.echo "A4/t B4/t C4/n";   
0.?>  

2、制作简单 CSV 

<?php
$action =$_GET['action'];
if ($action=='make'){
 $fp = fopen("demo_csv.csv","a"); //打开csv文件，如果不存在则创建
 $title = array("First_Name","Last_Name","Contact_Email","Telephone"); //第一行数据
 $data_1 = array("42343","423432","4234","4234"); 
 $data_2 = array("4234","Last_Name","Contact_Email","Telephone"); 
 $title = implode(",",$title); //用 ' 分割成字符串
 $data_1 = implode(",",$data_1); // 用 ' 分割成字符串
 $data_2 = implode(",",$data_2); // 用 ' 分割成字符串
 $data_str =$title."/r/n".$data_1."/r/n".$data_2."/r/n"; //加入换行符
 fwrite($fp,$data_str); // 写入数据
 fclose($fp); //关闭文件句柄
 echo "生成成功";
}
echo "<br>";
echo "<a href='?action=make'>生成csv文件</a>";
?>

也可以做一个封闭函数：
封闭函数一：

function exportToCsv($csv_data, $filename = 'export.csv') {
    $csv_terminated = "/n";
    $csv_separator = ",";
    $csv_enclosed = '"';
    $csv_escaped = "//";
    // Gets the data from the database
    $schema_insert = '';
    $out = '';
    // Format the data
    foreach ($csv_data as $row)
    {
        $schema_insert = '';
        $fields_cnt = count($row);
        //printr($row);
        $tmp_str = '';
        foreach($row as $v)
        {
            $tmp_str .= $csv_enclosed.str_replace($csv_enclosed, $csv_escaped . $csv_enclosed, $v).$csv_enclosed.$csv_separator;
        } // end for

        $tmp_str = substr($tmp_str, 0, -1);
        $schema_insert .= $tmp_str;
        $out .= $schema_insert;
        $out .= $csv_terminated;
    } // end while
    header("Cache-Control: must-revalidate, post-check=0, pre-check=0");
    header("Content-Length: " . strlen($out));
    header("Content-type: text/x-csv");
    header("Content-Disposition:filename=$filename");
    echo $out;
}
/*
$csv_data = array(array('Name', 'Address'));
array_push($csv_data, array($row['name'],$row['address']));
...
exportToCsv($csv_data,'new_file.csv');
*/

封闭函数二：

<?
/**
 * Simple class to properly output CSV data to clients. PHP 5 has a built
 * in method to do the same for writing to files (fputcsv()), but many times
 * going right to the client is beneficial.
 *
 * @author Jon Gales
 */
class CSV_Writer {
    public $data = array();
    public $deliminator;
    /**
     * Loads data and optionally a deliminator. Data is assumed to be an array
     * of associative arrays.
     *
     * @param array $data
     * @param string $deliminator
     */
    function __construct($data, $deliminator = ",")
    {
        if (!is_array($data))
        {
            throw new Exception('CSV_Writer only accepts data as arrays');
        }
        $this->data = $data;
        $this->deliminator = $deliminator;
    }
    private function wrap_with_quotes($data)
    {
        $data = preg_replace('/"(.+)"/', '""$1""', $data);
        return sprintf('"%s"', $data);
    }
    /**
     * Echos the escaped CSV file with chosen delimeter
     *
     * @return void
     */
    public function output()
    {
        foreach ($this->data as $row)
        {
            $quoted_data = array_map(array('CSV_Writer', 'wrap_with_quotes'), $row);
            echo sprintf("%s/n", implode($this->deliminator, $quoted_data));
        }
    }
    /**
     * Sets proper Content-Type header and attachment for the CSV outpu
     *
     * @param string $name
     * @return void
     */
    public function headers($name)
    {
        header('Content-Type: application/csv');
        header("Content-disposition: attachment; filename={$name}.csv");
    }
}
/*
//$data = array(array("one","two","three"), array(4,5,6));
$data[] = array("one","two","three");
$data[] = array(4,5,6);
$csv = new CSV_Writer($data);
$csv->headers('test');
$csv->output();
*/

3. 使用excel类

<?php
require_once 'Spreadsheet/Writer.php';
$workbook = new Spreadsheet_Excel_Writer();
/* 生成 CSV
$filename = date('YmdHis').'.csv';
$workbook->send($filename); // 发送 Excel 文件名供下载
*/
// 生成 Excel
$filename = date('YmdHis').'.xls';
$workbook->send($filename); // 发送 Excel 文件名供下载
$workbook->setVersion(8);
$workbook->setBIFF8InputEncoding('UTF-8');
$worksheet =& $workbook->addWorksheet("Sheet-1");
$data[]= array('id','username','company','email','mob','daytime','intent');
$data[] = array(1,'老梁','**工作室','jb51.net','1363137966*',time(),'y');
$total_row = count($data);
$total_col = count($data[0]);
for ($row = 0; $row < $total_row; $row ++) {
   for ($col = 0; $col < $total_col; $col ++) {
  $worksheet->writeString($row, $col, $data[$row][$col]); // 在 sheet-1 中写入数据
   }
}
/*
$worksheet =& $workbook->addWorksheet("Sheet-2");
$data[]= array('id','username','company','email','mob','daytime','intent');
$data[] = array(1,'老梁','**工作室','jb51.net','1363137966*',time(),'y');
$total_row = count($data);
$total_col = count($data[0]);
for ($row = 0; $row < $total_row; $row ++) {
   for ($col = 0; $col < $total_col; $col ++) {
  $worksheet->writeString($row, $col, $data[$row][$col]); // 在 sheet-2 中写入数据
   }
}
*/
$workbook->close(); // 完成下载
?>

类二
-----函数说明
读取Excel文件
function Read_Excel_File($ExcelFile,$Result)
$ExcelFile    Excel文件名
$Result        返回的结果
函数返回值    正常返回0，否则返回错误信息
返回的值数组
$result[sheet名][行][列] 的值为相应Excel Cell的值

建立Excel文件   
function Create_Excel_File($ExcelFile,$Data)
$ExcelFile    Excel文件名
$Data        Excel表格数据
请把函数写在PHP脚本的开头 
例1：

<?
require "excel_class.php";
Read_Excel_File("Book1.xls",$return);
for ($i=0;$i<count($return[Sheet1]);$i++)
{
    for ($j=0;$j<count($return[Sheet1][$i]);$j++)
    {
        echo $return[Sheet1][$i][$j]."|";
    }
    echo "<br>";
}
?>

例2：

<?
require "excel_class.php";
Read_Excel_File("Book1.xls",$return);
Create_Excel_File("ddd.xls",$return[Sheet1]);
?>