Let $filename='C:\PeopleSoft\PsftHRMS90\'||$Prcs_Process_Instance||'\Report'||$Prcs_Process_Instance||'.xls'
Open $filename  as 2 for-writing record=20000 status=#filestat2
<*start of  table *>
Write 2 from '<table border = 1>'

<*start of heading row*>
Write 2 from '<tr>'
<*heading cell tag, we can have multiple headings cells in a heading row*>
Write 2 from '<th>'
Write 2 from  $head
Write 2 from '</th>'
<*end of heading cell tag*>
Write 2 from '</tr>'
<*end of heading row*>

<*start of data row*>
Write 2 from '<tr>'
<*data cell tag, we can have multiple data cells in a heading row*>

Write 2 from '<td>'
Write 2 from  $data
write 2 from '</td>'

<*end of data cell tag*>
Write 2 from '</tr>'
<*end of data row*>
Write 2 from '</table>'

<*end of  table *>