>Oops, yes, now I remember that. Exactly, instead of char(13) + char(10) it should be char(10) only,

By default, carriage returns are space delimiters. So, when exporting to Excel, if I have a memo fields, it is one big line. chr(10) should take care of it. But, I am afraid this will make the rows to be bottom aligned instead of top aligned. And, I am not sure if this is something I can control from the export.