使用PHPExcel
include 'PHPExcel/IOFactory.PHP';
$objReader = PHPExcel_IOFactory::createReader('CSV');
// If the files uses a delimiter other than a comma (e.g. a tab), then tell the reader
$objReader->setDelimiter("\t");
// If the files uses an encoding other than UTF-8 or ASCII, then tell the reader
$objReader->setInputEncoding('UTF-16LE');
$objPHPExcel = $objReader->load('MyCSVFile.csv');
$objWriter = PHPExcel_IOFactory::createWriter($objPHPExcel, 'Excel5');
$objWriter->save('MyExcelFile.xls');
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