Write a simple PHP file using Spreadsheet Excel Writer to export Excel file

Using Microsoft Office Excel to open the exported Excel file
You can discover the text in the cell does not have line break,
but you can see the line break in input text field

We add the additional statements in the PHP file

Using Microsoft Office Excel to open that file,
Final the cell represent the line break

Interesting, using OpenOffice.org to open that file,
even without the use of setTextWrap (true), it can display a line break.