php output to excel

 <?php

// 输出excel文件
header("Content-type:application/vnd.ms-excel"); 

// 文件名
  header("Content-Disposition:filename=10k.xls"); 

foreach($phone as $key=>$val) {

  //echo htmlspecialchars($key) . PHP_EOL;
  $key = trim($key," \t");
  $val = trim($val, " \t");
  if(empty($key) || empty($val)) {
  continue;
  }
 
  echo $key . "\t" ;
  echo $val . "\t\n";
 
 }