Below code will help to export the data in excel in Ruby on Rails

#Controller

class UserController < ApplicationController
def export
headers['Content-Type'] = "application/vnd.ms-excel"
headers['Content-Disposition'] = 'attachment; filename="report.xls"'
headers['Cache-Control'] = ''
@users = User.find(:all)
end

#View

export.html.erb

<%=link_to "Export as Excel", export_person_url %>

_report.html.erb

<table border="1">
  <tr>
    <th>Name</th>
  </tr>
  <% @users.each do |u| %>
  <tr>
   <td><%= u.name %></td>
  <% end %>
 </tr>
</table>