As I said earlier - if the actual references are included, when viewing
the file in Excel, the line breaks show in the correct places - this
is, of course, assuming the last <Cell> is actually </Cell>

When
you view this in Excel, you would see:
A unix salesperson, Lenore
Loved her job, but loved the beach more.
She devised such a way
to combine work and play:
She sells C-shells by the seashore
For actual line breaks to appear in Excel, they have to be included in
the XML as references, otherwise, they're just parsed as whitespace and
render as a single space within Excel.
Johannes Koch wrote:
> What does Excel render if is is
>
> <Cell><Data ss:Type="String">A unix salesperson, Lenore
Loved her
> job, but loved the beach more.
She devised such a way
to combine
> work and play:
She sells C-shells by the seashore</Data><Cell>
>
> instead?