Something like this:

SET TALK OFF
SET TEXTMERGE ON

CREATE CURSOR cs (firstname C(20), lastname C(30))
INSERT INTO cs VALUES ("Bill", "Gates")
INSERT INTO cs VALUES ("Steve", "Balmer")
INSERT INTO cs VALUES ("Bill", "Clinton")

cHtmlOutput=""

TEXT TO cHtmlOutput NOSHOW ADDITIVE
<table border=0 cellspacing=0 cellpadding=0>
ENDTEXT

SELECT cs
SCAN ALL

TEXT TO cHtmlOutput NOSHOW ADDITIVE
<tr>
<td width=100 valign=top><<ALLTRIM(cs.firstname)>></td>
<td width=160 valign=top><<ALLTRIM(cs.lastname)>></td>
</tr>
ENDTEXT

ENDSCAN

TEXT TO cHtmlOutput NOSHOW ADDITIVE
</table>
ENDTEXT

SET TEXTMERGE OFF

Then use Response object, or whatever way you have to create output (print or echo in PHP), to send this output back to browser.

Response(cHtmlOutput)

With those two headers in place, the browser will understande the whole transfer as a download of XLS file.

Everything mentioned is to be run on server side.