Most end-users use Excel as a very generic tool, because of their familiarity and the control in analysing data using the power of MS Excel.
There is a trick to capture Oracle Reports output (text output) into a excel sheet.
Basic Steps :
1) Set the output format for the report to XML
2) Run the report to generate output.
3) Save the output file locally as a XML file.
4) Open the file using MS Excel.
5) To make it more beautiful, you may use a MS Excel Template.
The Excel Templates can be used to do complex data analysis and formatting. Displayed example below is a simple excel template, to make the point.
Oracle AS Discoverer 10g: Create Queries & Reports (Web)