<?xml-stylesheet type="text/xsl" href="ExcelSS.xsl"?>
<TestDataSet>
  <TestTable>
    <LastName>Ringer</LastName>
    <FirstName>Anne</FirstName>
    <Qty> 148 </Qty>
  </TestTable>
  <TestTable>
    <LastName>Ringer</LastName>
    <FirstName>Albert</FirstName>
    <Qty> 133 </Qty>
  </TestTable>
  <TestTable>
    <LastName>Dull</LastName>
    <FirstName>Ann</FirstName>
    <Qty> 50 </Qty>
  </TestTable>
 </TestDataSet>

<?xml version="1.0" encoding="WINDOWS-1251"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
  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:rt="urn:schemas-xmedia-com:report">
 <xsl:output method="xml" encoding="WINDOWS-1251" media-type="application/vnd.ms-excel"/> 
 <xsl:template match="/">
		<xsl:processing-instruction name="mso-application">
		  <xsl:text>progid="Excel.Sheet"</xsl:text>
		</xsl:processing-instruction>
		<Workbook>
		  <Styles>
			<Style ss:ID="Default" ss:Name="Normal">
			  <Alignment ss:Vertical="Bottom" />
			  <Borders />
			  <Font />
			  <Interior />
			  <NumberFormat />
			  <Protection />
			</Style>
		  </Styles>
		  <Worksheet ss:Name="Sheet 1">
			<Table>
			  <Row>
				<Cell>
				  <Data ss:Type="String">Last Name</Data>
				</Cell>
				<Cell>
				  <Data ss:Type="String">First Name</Data>
				</Cell>
				<Cell>
				  <Data ss:Type="String">Qty</Data>
				</Cell>
			  </Row>
			</Table>
		  </Worksheet>
		</Workbook>
  </xsl:template>
</xsl:stylesheet>