Something

<?
header( "content-type: text/xml" );
$data = array(
	      array('state' => "Alabama", 'population' => 4530182 ),
	      array('state' => "Alaska", 'population' => 655435 ),
	      array('state' => "Arizona", 'population' => 5743834 ),
	      array('state' => "Arkansas", 'population' => 2752629 ),
	      array('state' => "California", 'population' => 35893799 ),
	      array('state' => "Washington", 'population' => 6203788 ),
	      array('state' => "West Virginia", 'population' => 1815354 ),
	      array('state' => "Wisconsin", 'population' => 5509026 ),
	      array('state' => "Wyoming", 'population' => 506529 )
	      );
echo( "<?xml version=\"1.0\"?>\n" );
echo( "<?mso-application progid=\"Excel.Sheet\"?>\n" );
?>
<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>Jack Herrington</Author>
  <LastAuthor>Jack Herrington</LastAuthor>
  <Created>2005-04-30T14:08:07Z</Created>
  <LastSaved>2005-04-30T14:09:14Z</LastSaved>
  <Company>Myself</Company>
  <Version>11.6360</Version>
 </DocumentProperties>
 <OfficeDocumentSettings xmlns="urn:schemas-microsoft-com:office:office">
  <DownloadComponents/>
  <LocationOfComponents HRef="file:///C:\APPINSTALL\Microsoft\Office_Pro_2003\"/>
 </OfficeDocumentSettings>
 <ExcelWorkbook xmlns="urn:schemas-microsoft-com:office:excel">
  <WindowHeight>15930</WindowHeight>
  <WindowWidth>20025</WindowWidth>
  <WindowTopX>480</WindowTopX>
  <WindowTopY>105</WindowTopY>
  <ProtectStructure>False</ProtectStructure>
  <ProtectWindows>False</ProtectWindows>
 </ExcelWorkbook>
 <Styles>
  <Style ss:ID="Default" ss:Name="Normal">
   <Alignment ss:Vertical="Bottom"/>
   <Borders/>
   <Font/>
   <Interior/>
   <NumberFormat/>
   <Protection/>
  </Style>
 </Styles>
 <Worksheet ss:Name="States">
  <Table ss:ExpandedColumnCount="2"
   ss:ExpandedRowCount="<? print( count( $data ) + 1 ) ?>"
   x:FullColumns="1"
   x:FullRows="1">
   <Row>
    <Cell><Data ss:Type="String">State</Data></Cell>
    <Cell><Data ss:Type="String">Population</Data></Cell>
   </Row>
<? foreach( $data as $row ) { ?>
   <Row>
    <Cell><Data ss:Type="String"><? print( $row["state"] ) ?></Data></Cell>
    <Cell><Data ss:Type="Number"><? print( $row["population"] ) ?></Data></Cell>
   </Row>
<? } ?>
  </Table>
  <WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
   <Selected/>
   <Panes>
    <Pane>
     <Number>3</Number>
     <ActiveRow>2</ActiveRow>
    </Pane>
   </Panes>
   <ProtectObjects>False</ProtectObjects>
   <ProtectScenarios>False</ProtectScenarios>
  </WorksheetOptions>
 </Worksheet>
</Workbook>