Dave (the reply) was talking about creating a COM object, wich , yes, it can only be done on a M$ enviroment.
If you just want to generate it on the client or make him download the file, just throw out the headers shown below and output the table row by row separating the fields with tabs and the lines with newlines.
header("Content-type: application/ms-excel; name=file1.csv");
header("Content-Disposition: inline; filename=file1.csv");
echo "a1\tb1\t\na2\tb2\t\n";