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

header("Content-Disposition:p_w_upload; filename=test_data.xls");

echo 'ID'.chr(9);

echo 'txtPEOClientCode'.chr(9);

echo 'jcompany'.chr(9);

echo 'fcompany'.chr(9);

echo 'ecompany'.chr(9);

echo 'rcompany'.chr(9);

echo 'txtAddress'.chr(9);

echo 'txtCompanyTel'.chr(9);

echo 'txtFax'.chr(9);

echo 'txtPostCode'.chr(9);

echo chr(13);


$user_list  = M('User')->select();


foreach ($user_list as $key => $value) {

echo '';

echo $value['id'].chr(9);

   echo $value['phone'].chr(9);

   echo $value['phone'].chr(9);

   echo $value['phone'].chr(9);

   echo $value['phone'].chr(9);

   echo $value['phone'].chr(9);

   echo $value['phone'].chr(9);

   echo $value['phone'].chr(9);

   echo $value['phone'].chr(9);

   echo $value['phone'].chr(9);

   echo chr(13);

}