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I can see first line as XML tag in previous Excel 2007,but not in Excel 2010. I tried many times to find out how to import and keep first line as XML tag. Is there anyone face the same problem like me? Thanks for help.

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finally I found what happened to me.Those xml tags as first line because there are more than two rows data.Then Excel shows tags at first line.In other words,if we want to make same effects even we only have one row,we can add one empty tage at last of xml like

EdwinTai