The XML Reader ( PHPExcel_Reader_Excel2003XML ), which is part of PHPExcel, is not intended for any arbitrary XML file: this requires an incredible degree of machine intelligence to analyze an arbitrary structure file for a specific spreadsheet structure. A general XML Reader, which can accept any structure of an XML file and import it into an Excel document without understanding the XML structure, is simply not possible without writing your own code.
MS Excel 2003 supported a format called SpreadsheetML , which was a zip-compressed XML file with a specific structure and - although the format is very rarely used, PHPExcel_Reader_Excel2003XML provides support for spreadsheet files written using this format. The XMLReader.php file in the /Examples demonstrates reading the SpreadsheetML file.
SpreadsheetML details can be found here.
EDIT
Please note that all PHPExcel readers expect the file name as their argument, none of them will accept raw data in any format or any PHP objects
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