--创建一个空的excel表格或复制一个
exec xp_cmdshell 'copy e:\templates\temp.xls e:\export\temp.xls'

--导出到第一个页签
insert into OPENROWSET(
        'Microsoft.Jet.OLEDB.4.0', 
        'Excel 10.0;Database=d:\export\temp.xls;;HDR=YES', 
        'SELECT * FROM [Sheet1$]')
select * from table_part1

--导出到第二个页签
insert into OPENROWSET(
        'Microsoft.Jet.OLEDB.4.0', 
        'Excel 10.0;Database=d:\export\sales.xls;;HDR=YES', 
        'SELECT * FROM [Sheet2$]')
select * from table_part2