One way to create a CSV file that can be opened with Excel would be setting this parameters when calling the report, to generate its output to a delimited file
MODE= Character
DESTYPE= File
DESFORMAT= Delimited
DESNAME= 'YourFile.csv '
DELIMITER= ','
You could also use some third party tool to make the export.
And other option would be to create the excel file from Forms. How to do this has been asked before. Here's a question about this:
<a href="http://itknowledgeexchange.techtarget.com/itanswers/how-to-call-excel-from-oracle-reportforms-6i/">How to call Microsoft Excel from Oracle Reports/Forms 6i</a>
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Last Wiki Answer Submitted: April 21, 2010 1:16 am by carlosdl63,535 pts.
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This is more generic than what you are asking for but you may find it useful just the same:
Beyond Excel