Tsoyeow is a c# solution for writing Excel XML-compatible files from a Sql Server query.
It includes an ExcelXmlWriter backend, which processes a query into Excel XML-compatible files (ExcelXmlWriter only depends on assemblies within the .NET 3.5 framework), an ExcelXmlQueryResults frontend, which handles the GUI and provides an example implementation of how to call ExcelXmlWriter, and the ExcelXmlWriterNTest project, which provides a suite of unit tests to enforce functionality.