기존의 엑셀 다운로드에 대한 내용보다 더 엑셀 다운로드에 대해서 정리가 잘 되어있어서 스크랩함.
특히 html 속성 지정부터 xml형식으로 지정을 해서 엑셀 양식을 잘 맞추었음.
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정확히 말하면 Excel 파일이 아니라 엑셀에서 읽을 수 있는 HTML 파일로 출력한
다음 자동으로 다운로드되게 하는 방법이다...

소스가 길기 때문에 줄임.

<% Option Explicit %>
<%
'파일 이름 설정
Dim tmp_filename
tmp_filename = "Members_List.xls"

' 헤더설정
  Response.ContentType = "application/unknown"
  Response.AddHeader "Content-Disposition","attachment; filename=" & tmp_filename
%>
<!-- #include virtual="/include/db_conn.asp" -->
<%
' 회원 데이터베이스 불러오기
Dim SQL, rs
SQL="Select * From wj_members Order By memwritedate Desc"
Set rs=CreateObject("ADODB.Recordset")
rs.Open SQL, Conn, 1

' 회원 정보 다시구성을 위한 변수 선언
Dim jumin, post, phone, handphone, val_class, job

' 엑셀파일 작성
Dim fso, act, objStream, download
Set fso = Server.CreateObject("Scripting.FileSystemObject")
Set act = fso.CreateTextFile(Server.MapPath("\upload") & "\" & tmp_filename, true)

act.WriteLine "<html xmlns:x=""urn:schemas-microsoft-com:office:excel"">"
act.WriteLine " <head>"
act.WriteLine "  <!--[if gte mso 9]><xml>"
act.WriteLine "  <x:ExcelWorkbook>"
act.WriteLine "  <x:ExcelWorksheets>"
act.WriteLine "  <x:ExcelWorksheet>"
act.WriteLine "  <x:Name>Members</x:Name>"
act.WriteLine "  <x:WorksheetOptions>"
act.WriteLine "  <x:Print>"
act.WriteLine "  <x:ValidPrinterInfo/>"
act.WriteLine "  </x:Print>"
act.WriteLine "  </x:WorksheetOptions>"
act.WriteLine "  </x:ExcelWorksheet>"
act.WriteLine "  </x:ExcelWorksheets>"
act.WriteLine "  </x:ExcelWorkbook>"
act.WriteLine "  </xml>"
act.WriteLine "  <![endif]--> "
act.WriteLine "  <style>"
act.WriteLine "  <!--"
act.WriteLine "  .xl24"
act.WriteLine "   {mso-style-parent:style0;"
act.WriteLine "   font-size:12.0pt;"
act.WriteLine "   font-weight:700;"
act.WriteLine "   font-family:돋움, monospace;"
act.WriteLine "   mso-font-charset:129;"
act.WriteLine "   border-top:none;"
act.WriteLine "   border-right:1.0pt solid windowtext;"
act.WriteLine "   border-bottom:1.0pt solid windowtext;"
act.WriteLine "   border-left:none;"
act.WriteLine "   background:#CCFFCC;"
act.WriteLine "   mso-pattern:auto none;"
act.WriteLine "   white-space:normal;}"
act.WriteLine "  .xl25"
act.WriteLine "   {mso-style-parent:style0;"
act.WriteLine "   font-size:12.0pt;"
act.WriteLine "   font-weight:700;"
act.WriteLine "   font-family:돋움, monospace;"
act.WriteLine "   mso-font-charset:129;"
act.WriteLine "   border-top:none;"
act.WriteLine "   border-right:none;"
act.WriteLine "   border-bottom:1.0pt solid windowtext;"
act.WriteLine "   border-left:none;"
act.WriteLine "   background:#CCFFCC;"
act.WriteLine "   mso-pattern:auto none;"
act.WriteLine "   white-space:normal;}"
act.WriteLine "  -->"
act.WriteLine "  </style>"
act.WriteLine " </head>"
act.WriteLine " <body>"
act.WriteLine "  <table>"
act.WriteLine "   <tr height=25>"
act.WriteLine "    <td class=xl24>"
act.WriteLine "     아이디"
act.WriteLine "    </td>"
act.WriteLine "    <td class=xl24>"
act.WriteLine "     비밀번호"
act.WriteLine "    </td>"
act.WriteLine "    <td class=xl24>"
act.WriteLine "     회원 이름"
act.WriteLine "    </td>"
.
.
. (계속 필드 이름을 써주면 됨)
.
act.WriteLine "   </tr>"

Do until rs.Eof
act.WriteLine "   <tr height=18>"
act.WriteLine "    <td>"
act.WriteLine "     " & rs( "memid" )
act.WriteLine "    </td>"
act.WriteLine "    <td>"
act.WriteLine "     " & rs( "mempassword" )
act.WriteLine "    </td>"
act.WriteLine "    <td>"
act.WriteLine "     " & rs( "memname" )
act.WriteLine "    </td>"
  .
  .
  .  (계속 각 튜플들의 필드저장값을 써주면 됨)
  .
act.WriteLine "   </tr>"

rs.movenext
Loop

act.WriteLine "  </table>"
act.WriteLine " </body>"
act.WriteLine "</html>"

act.close

' 파일 자동 다운로드
  Set objStream = Server.CreateObject("ADODB.Stream")

  objStream.Open
  objStream.Type = 1
  objStream.LoadFromFile Server.MapPath("\upload") & "\" & tmp_filename

  download = objStream.Read
  Response.BinaryWrite download

  Set objstream = nothing

' 임시저장파일 삭제
If fso.FileExists(Server.MapPath("\upload") & "\" & tmp_filename) = "True" Then
fso.DeleteFile(Server.MapPath("\upload") & "\" & tmp_filename)
End If
%>


[출처] http://seira.pe.kr/26