when opening the following html in Excel, the first <td actully
was converted into 3 excel cell. is there any way I can force them into
one cell? so that each <td got converted exactly into one cell no
matter what html text inside <td



<table
<tr
<td
Column 1
<li
item #1
<li
item #2
</td
<td
Column 2
</td
</tr
</table

shared this with us in microsoft.public.excel.misc:

when opening the following html in Excel, the first <td actully
was converted into 3 excel cell. is there any way I can force them
into one cell? so that each <td got converted exactly into one cell
no matter what html text inside <td



<table
<tr
<td
Column 1
<li
item #1
<li
item #2
</td
<td
Column 2
</td
</tr
</table

No, you can't.
Because the <li is a paragraph-type element.
Anyway your HTML is totally invalid. <li needs a <ul or <ol
container, and also a closing </li tag:

<table
<tr
<td
Column 1
<ul
<liitem #1</li
<liitem #2</li
</ul
</td
<td
Column 2
</td
</tr
</table

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