The page header and footer render differently depending on the Excel 2003 Device Information Settings.
Multi-column reports are not supported. Rotated text is realized via Excel's built-in cell rotation settings. Furthermore, AutoFit is applied by Excel only for horizontal text, so if you have rotated text (at an angle different than zero), the CanGrow and CanShrink properties might not behave as expected. That means that cell content will resize according to Excel behavior which might not produce the expected result. When you use the CanGrow and CanShrink properties, the Rendering Engine will utilize the AutoFit functionality of Excel. 
PrintPreview in Designer vs Excel Rendering This is easily noticeable on the image below, which shows the difference in line spacings between the Image rendering and Excel rendering. However, Excel text rendering engine might use a different line spacing and padding within the cell bounds, which might cause the text at the bottom not to fit into the visible part of the cell. The Reporting engine measures each line of text and sets the cell height to match the accumulated line heights. When the TextBox grows vertically to accommodate larger content, Excel may render the text with larger space between the lines.
Overlapping items are not supported and will be moved down/right by the Excel renderer so that they do not overlap. If the SplitWorksheetOnPageBreak is set to true, new worksheet gets generated on each page break configured in the report defintition. 
By default, the entire report is rendered into a single Excel worksheet and the paging is not applied.
The layout of the generated Excel document is controlled by the device info parameter SplitWorksheetOnPageBreak. The Excel Rendering Extensions tries to reproduce as much of the original report as possible regarding layout and styling, but there are certain limitations that are imposed by the physical and logical structure of an Excel Document. The format must be considered if the Excel file will be post-processed by third party tool. This guarantees best quality in any scale factor and when printing. Graph items are rendered as Metafiles (EMF). Microsoft Excel 2007 files can be opened by Microsoft Excel 2007 for Windows and later and has the following advantages over Microsoft Excel 97-2003 : Microsoft Excel 97-2003 files can be opened by Microsoft Excel 97 for Windows and later. Telerik Reporting does not rely on Microsoft Office being installed in order to export to both formats. This rendering extension requires Third-Party Dependencies. Microsoft Excel 2007 and above (OpenXML 2.0). Telerik Reporting produces Excel files in: 
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