In general, when converting xml to an excel sheet, you're converting the data into a table - row format.
You need to define where each of your rows are, and which of the data you want for each row.
I suggest reverse engineering, by creating a small sample spreadsheet in excel (2003 or later) and then saving it in the xml format. You'll find that the data generally goes into a format like:
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<Worksheet>
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<Table>
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<Row>
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<Cell><Data ss:Type="String">a</Data></Cell>
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<Cell><Data ss:Type="String">b</Data></Cell>
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<Cell><Data ss:Type="String">c</Data></Cell>
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</Row>
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<Row>
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<Cell><Data ss:Type="Number">1</Data></Cell>
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<Cell><Data ss:Type="Number">2</Data></Cell>
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<Cell><Data ss:Type="Number">3</Data></Cell>
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</Row>
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</Table>
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</Worksheet>
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