After spending many hours trying to figure out why Excel (Office XP) would not import XML files created with VFP, discovered problem.

If the flag Preserve white space is used then Excel will always reject the xml file. It appears to take every row and duplicate it N + 2 times where N is the number of fields in XML file.

I used: cursortoxml(alias(), "d:\test.xml", 1, 2+4+8+512, "1")

Had to remove the flag option 4.