OK. May be you are using form include many items.
So, one more fix.
--- eguide/templates/eguide_excel.xml	2010-04-12 22:53:46.000000000 +0900
+++ eguide/templates/eguide_excel.xml	2010-04-14 22:31:14.012134672 +0900
@@ -293,7 +293,7 @@
  </Styles>
 <{foreach from=$sheets key=sname item=sheet}>
  <Worksheet ss:Name="<{$sname}>">
-  <Table ss:ExpandedColumnCount="11" ss:ExpandedRowCount="45" x:FullColumns="1"
+  <Table ss:ExpandedColumnCount="<{$max_cols+6}>" ss:ExpandedRowCount="<{$max_rows+5}>" x:FullColumns="1"
    x:FullRows="1" ss:DefaultColumnWidth="54" ss:DefaultRowHeight="13.5">
    <Column ss:StyleID="s21" ss:AutoFitWidth="0" ss:Width="64.5"/>
    <Column ss:AutoFitWidth="0" ss:Width="120.75"/>
also patched file "eguide_excel.xml" (Note: this file include change more things for next release)
--
安冨 伸浩 (マイサイト管理人)