Hi
Based on my test, we can enter line break in the cell by using Alt-Break.
You may try to test in the excel and then save it as xml file for
troubleshooting.
Here is the test file for your reference.
<?xml version="1.0"?>
<?mso-application progid="Excel.Sheet"?>
<Workbook xmlns="urn:schemas-microsoft-com
ffice:spreadsheet"
xmlns
="urn:schemas-microsoft-com
ffice
ffice"
xmlns:x="urn:schemas-microsoft-com
ffice:excel"
xmlns:ss="urn:schemas-microsoft-com
ffice:spreadsheet"
xmlns:html="
http://www.w3.org/TR/REC-html40">
<DocumentProperties xmlns="urn:schemas-microsoft-com
ffice
ffice">
<Author>Peter Huang</Author>
<LastAuthor>Peter Huang</LastAuthor>
<Created>2004-12-20T03:19:34Z</Created>
<Company>Microsoft Corporation</Company>
<Version>11.6360</Version>
</DocumentProperties>
<ExcelWorkbook xmlns="urn:schemas-microsoft-com
ffice:excel">
<WindowHeight>9345</WindowHeight>
<WindowWidth>15180</WindowWidth>
<WindowTopX>120</WindowTopX>
<WindowTopY>45</WindowTopY>
<ProtectStructure>False</ProtectStructure>
<ProtectWindows>False</ProtectWindows>
</ExcelWorkbook>
<Styles>
<Style ss:ID="Default" ss:Name="Normal">
<Alignment ss:Vertical="Bottom"/>
<Borders/>
<Font/>
<Interior/>
<NumberFormat/>
<Protection/>
</Style>
<Style ss:ID="s21">
<Alignment ss:Vertical="Bottom" ss:WrapText="1"/>
</Style>
</Styles>
<Worksheet ss:Name="Sheet1">
<Table ss:ExpandedColumnCount="1" ss:ExpandedRowCount="1"
x:FullColumns="1"
x:FullRows="1">
<Row ss:AutoFitHeight="1">
<Cell ss:StyleID="s21"><Data
ss:Type="String">line1
line2
line3</Data></Cell>
</Row>
</Table>
<WorksheetOptions xmlns="urn:schemas-microsoft-com
ffice:excel">
<Selected/>
<Panes>
<Pane>
<Number>3</Number>
<ActiveRow>6</ActiveRow>
<ActiveCol>1</ActiveCol>
</Pane>
</Panes>
<ProtectObjects>False</ProtectObjects>
<ProtectScenarios>False</ProtectScenarios>
</WorksheetOptions>
</Worksheet>
<Worksheet ss:Name="Sheet2">
<WorksheetOptions xmlns="urn:schemas-microsoft-com
ffice:excel">
<ProtectObjects>False</ProtectObjects>
<ProtectScenarios>False</ProtectScenarios>
</WorksheetOptions>
</Worksheet>
<Worksheet ss:Name="Sheet3">
<WorksheetOptions xmlns="urn:schemas-microsoft-com
ffice:excel">
<ProtectObjects>False</ProtectObjects>
<ProtectScenarios>False</ProtectScenarios>
</WorksheetOptions>
</Worksheet>
</Workbook>
Best regards,
Perter Huang
Microsoft Online Partner Support
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