Html-Create a Excel view design in html

I'm creating the web application, so i want to create a Excel view in the html design.Is there any way to design the Excel template with merge the cells and resize the row and column in html help me thanks in advance.

thank you for your reply, i followed and it worked well

i have a another issue which is, i want to move the <tr> tag of table from bottom to top and vice versa. Is there any jquery u found let me know thanks advance..

Thanki you for your reply,I checked those ink it's not cleared i want to move the <tr> tag by user, that means the user moves the row top to bottom and vice versa by mouse pointer , if u found jquery or anything else related means let me know. thanks in advanced