something like this:
<xsl:stylesheet version="1.0"
xmlns:s="urn:schemas-microsoft-com:office:spreadsheet"
xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="html"/>
<xsl:key name="s" match="s:Style" use="@ss:ID"/>
<xsl:template match="s:Workbook">
<xsl:apply-templates select="s:Worksheet"/>
</xsl:template>
<xsl:template match="s:Worksheet">
<table>
<xsl:apply-templates select="s:Row"/>
</table>
</xsl:template>
<xsl:template match="s:Row">
<tr>
<xsl:apply-templates select="s:Cell"/>
</tr>
</xsl:template>
<xsl:template match="s:Cell">
<td>
<xsl:apply-templates select="key('s',@ss:StyleID)|s:Data"/>
</td>
</xsl:template>
<xsl:template match="s:Data[starts-with(.,'http://')]">
<a href="{.}"><xsl:value-of select="."/></a>
</xsl:template>
<xsl:template match="s:Style">
<xsl:attribute name="style">
<xsl:apply-templates select="*"/>
</xsl:attribute>
</xsl:template>
<xsl:template match="s:Alignment[(_at_)ss:Vertical]">vertical-align:
<xsl:value-of select="translate(@ss:Vertical,'TBM','tbm')"/>; </xsl:template>
<xsl:template match="s:Font">
<xsl:apply-templates select="@ss:*"/>
</xsl:template>
<xsl:template match="@ss:FontName">font-family: <xsl:value-of select="."/>;
</xsl:template>
<xsl:template match="@ss:Color">color: <xsl:value-of select="."/>;
</xsl:template>
</xsl:stylesheet>
$ saxon wb.xml wb.xsl
<table xmlns:s="urn:schemas-microsoft-com:office:spreadsheet"
xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet">
<tr>
<td style="vertical-align: bottom; font-family: Verdana; ">Some
String
</td>
<td style="vertical-align: bottom; font-family: Verdana; ">Some
String 2
</td>
<td style="font-family: Verdana; color: #0000D4; Single"><a
href="http://example.com">http://example.com</a></td>
</tr>
</table>
David
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