As F-ES Sitecore said, use a tool like
EPPlus[
^] to generate a proper Excel file:
DataTable dt = _dataSet.Tables[0];
using (ExcelPackage package = new ExcelPackage())
{
var sheet = package.Workbook.Worksheets.Add("Your Sheet Name");
sheet.Cells["A1"].LoadFromDataTable(dt, PrintHeaders: true, TableStyle: TableStyles.Medium9);
Response.Clear();
Response.ContentType = "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet";
Response.AddHeader("content-disposition", "attachment;filename=SummaryCollection.xlsx");
package.SaveAs(Response.OutputStream);
Response.Flush();
Response.End();
}