Also can try this :
function cleanData(&$str) {
$str = preg_replace("/\t/", "\\t", $str);
$str = preg_replace("/\r?\n/", "\\n", $str);
if(strstr($str, '"')) $str = '"' . str_replace('"', '""', $str) . '"';
}
// file name for download
$filename = "website_data_" . date('Ymd') . ".xls";
header("Content-Disposition: attachment; filename=\"$filename\"");
header("Content-Type: application/vnd.ms-excel");
$flag = false;
// execute the query
$result = mysql_query("SELECT * FROM tableName ORDER BY columnName") or die('Query failed!');
while(false !== ($row = mysql_fetch_assoc($result))) {
if(!$flag) { // display field/column names as first row
echo implode("\t", array_keys($row)) . "\n";
$flag = true;
}
array_walk($row, 'cleanData');
echo implode("\t", array_values($row)) . "\n";
}