I have this code, and works with no problem.

Code:
<%@ Language=VBScript %>
<% Response.ContentType="application/vnd.ms-excel" %>
<Table>

<TR>
<TD>Col1</TD>
<TD>Col2</TD>
<TD>Col3</TD>
<TD>Total</TD>
</TR>

<TR>
<TD><div align="center" class="style1">10</div></TD>
...