set markup html on spool on
spool result.xls

select object_name,object_type,created from user_objects

spool off
set markup html off spool off



출처 :

http://www.acehints.com/2011/07/export-and-create-excel-file-from.html


좀 더 자세히 알고 싶으면 : 

http://docs.oracle.com/cd/B28359_01/server.111/b31189/ch7.htm#CHDCECJG

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