Заголовок PHP Excel UTF-8
header("Content-Encoding: UTF-8");
header("Content-Type: application/x-msexcel; charset=utf-8");
header("Content-Disposition: attachment; filename=".$filename.".xls");
header("Pragma: no-cache");
header("Expires: 0");
echo pack("CCC",0xef,0xbb,0xbf); //Line that tells Excel it's UTF-8 BOM
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