Hi,
To be able to directly create an excel sheet, you need to use a module such as
Spreadsheet::WriteExcel , which requires a good knowledge of Perl and programming. An easier approach would be to simply create a comma separated file containing the values which you require, and then manually import the csv file into any spreadsheet software, which can then be saved as excel file.
For me to be able to comment on fixing the tags in your xml files, and suggest other possible ways of solving your problem, you need to upload/paste a sample xml file. I'll have a look at what can be done.
Regards
Naveen