Código PHP:
$fp = fopen ( "licencias.xls" , "r" );
echo "<table align=\"center\" width=\"100%\">";
while (( $data = fgetcsv ( $fp , 1000 , "," )) !== FALSE )
{
echo "<tr>";
foreach($data as $row)
{
$valores = explode("\t",$row);
echo "<td>";
echo "fila1".$valores[0];
echo "</td>";
echo "<td>";
echo "fila2".$valores[1];
echo "</td>";
echo "<td>";
echo "fila3".$valores[2];
echo "</td>";
}//fin de for
echo "</tr>";
$i++;
}
echo "</table>";