With Excel there are a few ways to do this:
1) transform using XSLT the xml into a comma separated value file
2) transform using XSLT the xml into a tab separated value file
3) transform using XSLT the xml into Excel's XML format (you can see this if you save an excel document as XML)
4) read in the xml with a parser and use an Excel object and write the data into it directly
Of these ways, 1 and 2 are easiest. 2 is the best solution, since if you save the TSV file as a .XLS excel will read this without promting users to import the values.
With Access or SQLServer you'd have to write a proprietory program to do it, much as in 4 above, except using SQL statements to insert data correctly.
Hope this helps.
Matt