Then you need to simulate Excel. Create a file in the way that you want it,
save it as html then open the result in Notepad. You'll see it has it's own
CSS declarations. I'm no expert on CSS, but clearly one of the rules
(nowrap, perhaps?) forces <br> to be parsed as chr(10).
The following gets you what you want:
<html xmlns

="urn:schemas-microsoft-com

ffice

ffice"
xmlns:x="urn:schemas-microsoft-com

ffice:excel"
xmlns="
http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv=Content-Type content="text/html; charset=windows-1252">
<meta name=ProgId content=Excel.Sheet>
<meta name=Generator content="Microsoft Excel 11">
<style>
<!--table
{mso-displayed-decimal-separator:"\.";
mso-displayed-thousand-separator:"\,";}
@page
{margin:1.0in .75in 1.0in .75in;
mso-header-margin:.5in;
mso-footer-margin:.5in;}
tr
{mso-height-source:auto;}
col
{mso-width-source:auto;}
br
{mso-data-placement:same-cell;}
.style0
{mso-number-format:General;
text-align:general;
vertical-align:bottom;
white-space:nowrap;
mso-rotate:0;
mso-background-source:auto;
mso-pattern:auto;
color:windowtext;
font-size:10.0pt;
font-weight:400;
font-style:normal;
text-decoration:none;
font-family:Arial;
mso-generic-font-family:auto;
mso-font-charset:0;
border:none;
mso-protection:locked visible;
mso-style-name:Normal;
mso-style-id:0;}
td
{mso-style-parent:style0;
padding-top:1px;
padding-right:1px;
padding-left:1px;
mso-ignore

adding;
color:windowtext;
font-size:10.0pt;
font-weight:400;
font-style:normal;
text-decoration:none;
font-family:Arial;
mso-generic-font-family:auto;
mso-font-charset:0;
mso-number-format:General;
text-align:general;
vertical-align:bottom;
border:none;
mso-background-source:auto;
mso-pattern:auto;
mso-protection:locked visible;
white-space:nowrap;
mso-rotate:0;}
.xl24
{mso-style-parent:style0;
white-space:normal;}
-->
</style>
</head>
<body>
<table x:str border=0 cellpadding=0 cellspacing=0 width=64
style='border-collapse:
collapse;table-layout:fixed;width:48pt'>
<col width=64 style='width:48pt'>
<tr height=51 style='height:38.25pt'>
<td height=51 class=xl24 width=64