set linesize 200
set term off verify off feedback off pagesize 999
set markup html on entmap ON spool on preformat off
spool emp.xls
@emp.sql
spool off
emp.sql
要以; 结尾
http://gonglianying.iteye.com/blog/731381
http://www.cnblogs.com/zhou__zhou/archive/2010/03/20/sqlplus_html_excel.html