http://www.daniweb.com/web-development/php/threads/71956
Прочети поста на nakhan от Jun 4th, 2009

 2- Open Excel 2007

 3- Open a new file

 4- Click the Data Menu option

 5- Click "From Text" button

 6- Select the file you downloaded

 7- Make sure "Delimited" is selected and Press Next

 8- Check the delimiter characters that you know are in your file like Comma or Tab or whatever is in your case. You can select more than one

 9- Proceed to Next Step and Finich

 10- Your excel file will be ready with all you data displayed correctly