You'll need to create a data map, define the XML tags and then map them to the columns in the worksheet before you can export the XML file. Launch Microsoft Excel 2003.

Use Excel to combine multiple data sources in XML documents by creating a map in a spreadsheet that contains the predefined table information. Once the map is in place, the data can be imported ...

this perspective it becomes rather easy to create an XSL 1.0 style sheet to transform the XML document from Listing A into something that my half brother will feel comfortable with.