Report contains images.
Report has image field with contain tablebase field which contain image file name in temporary directory.

I tried to use Alejando Sosa ExcelListener to create spreadsheet file from it.
Create file does not contain images.

Excellistener creates files Excel 2003 format which is unsupported according to https://msdn.microsoft.com/en-us/library/aa140066(office.10).aspx

According to http://stackoverflow.com/questions/2200056/excel-xml-spreadsheet-is-it-possible-to-embed-images this format does not allow images. FoxyPreviewer uses also this format.
I also tried to open html file using file:/// links and data urls but images does not appear in LibraOffice.

How to create spreadsheet (ods or other format) file from foxpro report ?
Open source solution should used since probably some creation customizaton is required.

ods format seems to be best option. It requires to create zip files containing lot of files. Changing Excellistener to create it seems to be lot of work.
Excel/LibreOffice may not installed in client computer so automation cannot used.

Posted also in http://stackoverflow.com/questions/40444591/how-to-create-spreadsheet-with-images-from-visual-foxpro-report