See XML in Excel and the spreadsheet component for full documentation. But often it helps just create a table, save it as * .xml and view the result. Example:
...
<Styles>
<Style ss:ID="s23">
<Interior ss:Color="#800080" ss:Pattern="Solid"/>
</Style>
<Style ss:ID="s24">
<Interior ss:Color="#0000FF" ss:Pattern="Solid"/>
</Style>
</Styles>
<Worksheet ss:Name="Sheet1">
<Table ss:ExpandedColumnCount="1" ss:ExpandedRowCount="3" x:FullColumns="1"
x:FullRows="1">
<Row>
<Cell ss:StyleID="s23"><Data ss:Type="String">apple</Data></Cell>
</Row>
<Row>
<Cell ss:StyleID="s24"><Data ss:Type="String">orange</Data></Cell>
</Row>
</Table>
</Worksheet>
...
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