<?php
  header('Content-Encoding: UTF-8');
    header('Content-Type: text/plain; charset=utf-8'); 
    header("Content-disposition: attachment; filename=dosya.xls");

echo "<table>

<table>
<tr bgcolor=red >
<th>Sütun 1</th><th>Sütın 2</th>

</tr>

<tr bgcolor=yellow ><td>içerik 1</td><td>içerik 2</td></tr>
</table>
";

?>