<?php

include_once("Spreadsheet/Excel/Writer.php");
// http://pear.php.net/manual/ja/package.fileformats.spreadsheet-excel-writer.php

function to_sjis($text) {
        return mb_convert_encoding($text, 'SJIS', 'JIS,EUC-JP,SJIS');
}

$workbook = new Spreadsheet_Excel_Writer();

$sheet_name= "mySheet";
$worksheet =& $workbook->addWorksheet(to_sjis($sheet_name));
$worksheet->setPortrait(); // 縦ページ

$worksheet->setRow(0,30); // １行目の縦幅を大目に

$format =& $workbook->addFormat();
$format->setBold(1);
$format->setsize(14); // フォントサイズ

$worksheet->writeString(0,0, to_sjis("これはテストです"), $format);

$worksheet->mergeCells(0, 0, 0, 2); // 横３つ繋げる

header ('Content-type: application/vnd.ms-excel');
$workbook->send("test.xls");
$workbook->close();