First things first, try wrapping code within your posts in a <code> tag, otherwise it all posts as one big sentence and no one can read it.

Next: your missing a pi tag after the xml declaration.

   <?mso-application progid="Excel.Sheet"?>
[download]

This is neccessary or excel will think it's just text, therefore loading it in one cell.

What version of Excel? You have to have 2002 0r 2003 for it to read ExcelXML properly, it may work with 200, but I'd have to look that up. Try the 'pi' tag?

Also grab a spreadsheet and save it a XML, use it as a base to create your spreadsheet.

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