http://www.ken3.org/asp/backno/asp059.html
htmlでexcel出力が可能

http://blogs.wankuma.com/pinzolo/archive/2008/09/01/155006.aspx
XHTML で見た目を変えず Excel ダウンロードさせよう

http://msdn.microsoft.com/library/en-us/dnwebteam/html/webteam07032000.asp
  
  <%@ language=vbscript %>
  <%
  response.buffer = true
  response.ContentType = "application/vnd.ms-excel"
  response.AddHeader "content-disposition", "inline; filename=dynamic.xls"
  
  response.write "<table width=200>"
  response.write "<tr>"
  for i = 1 to 4
    response.write "<td width=40>"
    response.write i + i
    response.write "</td>"
  next
  response.write "<td width=40><b>=sum(A1:D1)</b></td>"
  response.write "</tr>"
  response.write "</table>"
  
  response.flush
  response.end
  
  %>