>Please donot refer some other threads, becoz i already had a look at them.
Really, you have already read every possible thread on the subject?
You haven't given many details about your particular requirement. I assume your data is tabular if you are going to excel, so why not use display the data using the ALV component and the you get download to excel function out of the box?
Otherwise you will have to convert your data to a format that excel will understand. Text tab delimited is easiest, but you do lose formatting options. The actual download process is simple and well documented in the online help.
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