As far as we know, the only way how to export SPSS data sets (.sav) to Excel spreadsheets format (.xls) would be to use the original SPSS program itself, as its formats seems to be proprietary and not supported in 3rd party programs. This conversion is typically done for reporting purposes.
Convert SPSS Data Sets database file to Microsoft Excel 97 to 2003 workbook.
We found one software available in the database for this conversion.
Multiplatform software - convert sav to xls on any platform
A statistic and analytic software from IBM
Convert from sav file format
The table with program actions contains information about what each program is capable of doing with their files. This may be a good pointer for further searches for certain file conversions and help you find the converter you are looking for if our search result is insufficient for you. However, it is far from perfect and may sometimes show results which are not really usable because of the nature of the software handles the files. So a conversion that appears as possible, just because of matched actions, may in fact not be possible.