Примерный вид - пишу по памяти
<header>
<created>1.10.2007<created>
<name>Boger<name>
</header>
<categories name = "Нормальный">
  <category>
   <node name="Принтеры">
      <node name="HP">
         <material> ...</material>
         ....
      </node>
      ...
      </node name="Samsung">
   </node>
  </category>
  <category name = "Брак">
    ...
  </category>
</categories>

<xsl:transform xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:sapxsl="http://www.sap.com/sapxsl" version="1.0">

  <xsl:strip-space elements="*"/>
  <xsl:output indent="yes"/>
 
  <xsl:template match="catalog">
    <?mso-application progid="Excel.Sheet"?>
    <Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet" xmlns:html=
"http://www.w3.org/TR/REC-html40">
      <DocumentProperties xmlns="urn:schemas-microsoft-com:office:office">
        <Author>
          <xsl:value-of select="//header/name"/>
        </Author>
        <LastAuthor>
          <xsl:value-of select="//header/name"/>
        </LastAuthor>
        <Created>2005-09-16T09:38:52Z</Created>
        <LastSaved>2005-11-29T15:03:40Z</LastSaved>
        <Company>Home</Company>
        <Version>11.6360</Version>
      </DocumentProperties>
<OfficeDocumentSettings xmlns="urn:schemas-microsoft-com:office:office">
        <Colors>
          <Color>
            <Index>39</Index>
            <RGB>#E3E3E3</RGB>
          </Color>
        </Colors>
      </OfficeDocumentSettings>
<ExcelWorkbook xmlns="urn:schemas-microsoft-com:office:excel">
        <WindowHeight>6840</WindowHeight>
        <WindowWidth>13170</WindowWidth>
        <WindowTopX>0</WindowTopX>
        <WindowTopY>0</WindowTopY>
        <TabRatio>601</TabRatio>
   <ProtectStructure>False</ProtectStructure>
        <ProtectWindows>False</ProtectWindows>
      </ExcelWorkbook>
      <Styles>
        <Style ss:ID="Default" ss:Name="Normal">
          <Alignment ss:Vertical="Bottom"/>
          <Borders/>
<Font x:CharSet="204"/>
          <Interior/>
          <NumberFormat/>
          <Protection/>
        </Style>
        <Style ss:ID="s23">
          <Alignment ss:Horizontal="Center" ss:Vertical="Bottom" ss:WrapText="1"/>
          <Font ss:Bold="1"
x:CharSet="204" x:Family="Swiss"/>
        </Style>
      </Styles>
      <xsl:apply-templates select="categories"/>
    </Workbook>
  </xsl:template>
  <xsl:template match="categories">
    <xsl:apply-templates select="category"/>
  </xsl:template>
 
<xsl:template match="category">
    <Worksheet xmlns="urn:schemas-microsoft-com:office:spreadsheet" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet" xmlns:x="urn:schemas-microsoft-com:office:excel" ss:Name="{@name}">
      <Table
ss:ExpandedColumnCount="100" ss:ExpandedRowCount="{2+count(descendant-or-self::line|descendant-or-self::node)}" x:FullColumns="1" x:FullRows="1">
        <Column ss:AutoFitWidth="0" ss:Width="51"/>
        <Column ss:AutoFitWidth="0" ss:Width="41.25"/>
       <Column ss:AutoFitWidth="0" ss:Width="55.5"/>
        <Column ss:AutoFitWidth="0" ss:Index="5" ss:Width="62.25"/>
        <Column ss:AutoFitWidth="0" ss:Width="191.25"/>
        <Column ss:AutoFitWidth="0" ss:Width="130.5"/>
        <Column ss:AutoFitWidth="0" ss:Width="56.25"/>
        <Column ss:AutoFitWidth="0" ss:Width="40.5"/>
        <Column ss:AutoFitWidth="0" ss:Width="51.75"/>
        <Column ss:AutoFitWidth="0" ss:Width="66.75"/>

        <Row>
          <Cell>
            <Data ss:Type="String">Дата выгрузки:
            </Data>
          </Cell>
          <Cell>
            <Data ss:Type="String">
              <xsl:value-of select="//header/date"/>
            </Data>
          </Cell>
          <Cell>
            <Data ss:Type="String">
              <xsl:value-of select="//header/time"/>
            </Data>
          </Cell>

        </Row>
        <Row ss:Height="38.25" ss:StyleID="s23">
          <Cell ss:Index="5">
            <Data ss:Type="String">Код материала</Data>
          </Cell>
          <Cell>
            <Data ss:Type="String">Описание</Data>
          </Cell>
          <Cell>
            <Data ss:Type="String">P/N</Data>
          </Cell>
           ....
        </Row>
        <xsl:apply-templates select="node"/>
      </Table>
      <WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
        <Selected/>
        <ProtectObjects>False</ProtectObjects>
        <ProtectScenarios>False</ProtectScenarios>
      </WorksheetOptions>
    </Worksheet>

  </xsl:template>
  <xsl:template match="node">
      <xsl:apply-templates select="node"/>
      <xsl:apply-templates select="data"/>
  </xsl:template>

  <xsl:template match="data">
    <xsl:for-each select="material">
      <Row xmlns="urn:schemas-microsoft-com:office:spreadsheet" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">
        <Cell ss:Index="5">
          <Data ss:Type="Number">
            <xsl:value-of select="MATNR"/>
          </Data>
        </Cell>
        ....
        <Cell>
          <Data ss:Type="Number">
            <xsl:value-of select="STOCKRF"/>
          </Data>
        </Cell>
        <Cell>
          <Data ss:Type="Number">
            <xsl:value-of select="STOCKRF_FREE"/>
          </Data>
        </Cell>
      </Row>
    </xsl:for-each>
  </xsl:template>
</xsl:transform>