diff --git a/nc_http/core/excel/__init__.py b/nc_http/core/excel/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/nc_http/core/excel/constants.py b/nc_http/core/excel/constants.py
new file mode 100644
index 0000000..be1775f
--- /dev/null
+++ b/nc_http/core/excel/constants.py
@@ -0,0 +1,9 @@
+EXCEL_MIME_TYPE = [
+    'application/excel',
+    'application/vnd.ms-excel',
+    'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet'
+]
+EXCEL_SUFFIX = [
+    '.xls',
+    '.xlsx',
+]
diff --git a/nc_http/core/excel/excel_format.py b/nc_http/core/excel/excel_format.py
new file mode 100644
index 0000000..cbbfd34
--- /dev/null
+++ b/nc_http/core/excel/excel_format.py
@@ -0,0 +1,25 @@
+class ExcelFormat:
+
+    title = {
+        'font': '黑体', 'font_size': 18, 'bold': True, 'align': 'center', 'valign': 'vcenter',
+    }
+    remark = {
+        'font': '黑体', 'font_size': 8, 'bold': False, 'align': 'right', 'valign': 'vcenter',
+        'bottom': 1, 'top_color': 'white', 'top': 1,
+    }
+    header = {
+        'font': '宋体', 'font_size': 8, 'bold': True, 'align': 'center', 'valign': 'vcenter',
+        'border': 1, 'text_wrap': True,
+    }
+    body = {
+        'font': '宋体', 'font_size': 6, 'bold': False, 'align': 'center', 'valign': 'vcenter',
+        'border': 1, 'text_wrap': True,
+    }
+    big_header = {
+        'font': '宋体', 'font_size': 10, 'bold': False, 'align': 'left', 'valign': 'vcenter',
+        'border': True, 'text_wrap': False,
+    }
+    big_body = {
+        'font': '宋体', 'font_size': 10, 'bold': False, 'align': 'left', 'valign': 'vcenter',
+        'border': False, 'text_wrap': False,
+    }
diff --git a/nc_http/core/excel/excel_reader.py b/nc_http/core/excel/excel_reader.py
new file mode 100644
index 0000000..50cf133
--- /dev/null
+++ b/nc_http/core/excel/excel_reader.py
@@ -0,0 +1,55 @@
+import os
+
+import xlrd
+from werkzeug.datastructures import FileStorage
+
+from nc_http.core.excel.constants import EXCEL_SUFFIX
+from nc_http.core.excel.exceptions import InvalidSuffixError
+
+
+class ExcelReader(object):
+
+    @staticmethod
+    def read_excel(file_src=None, row_index=0, file_contents=None, sheet_name=None):
+        if file_src:
+            data = xlrd.open_workbook(file_src)
+        elif file_contents:
+            data = xlrd.open_workbook(file_contents=file_contents)
+        else:
+            return []
+
+        sheets = data.sheets()
+        table = sheets[0]
+        # 根据 sheet 名来选择 sheet（可选）
+        if sheet_name:
+            for sheet in sheets:
+                if sheet.name == sheet_name:
+                    table = sheet
+
+        nrows = table.nrows
+        rows = []
+        for rownum in range(row_index, nrows):
+            row = table.row_values(rownum)
+            rows.append(row)
+        return rows
+
+    @staticmethod
+    def read(file_handler):
+        if isinstance(file_handler, FileStorage):
+            filename = file_handler.filename.strip(r'"')
+            suffix = os.path.splitext(filename)[-1]
+            if suffix not in EXCEL_SUFFIX:
+                raise InvalidSuffixError
+            result = ExcelReader.read_excel(file_contents=file_handler.read())
+        else:
+            filename = str(file_handler) if not hasattr(file_handler, 'name') else file_handler.name
+            suffix = os.path.splitext(filename)[-1]
+            if suffix not in EXCEL_SUFFIX:
+                raise InvalidSuffixError
+            result = ExcelReader.read_excel(filename)
+        return result
+
+
+if __name__ == '__main__':
+    s = ExcelReader.read(open(r'D:\test.xlsx'))
+    print(s)
diff --git a/nc_http/core/excel/excel_writer.py b/nc_http/core/excel/excel_writer.py
new file mode 100644
index 0000000..106979d
--- /dev/null
+++ b/nc_http/core/excel/excel_writer.py
@@ -0,0 +1,109 @@
+from io import BytesIO
+
+from xlsxwriter import Workbook
+
+from nc_http.core.excel.excel_format import ExcelFormat
+
+
+class ExcelWriter(object):
+    title_format_setting = ExcelFormat.title
+    remark_format_setting = ExcelFormat.remark
+    header_format_setting = ExcelFormat.big_header
+    body_format_setting = ExcelFormat.big_body
+
+    @classmethod
+    def pack_excel(cls, data=None, **options):
+        output = BytesIO()
+        workbook = Workbook(output, {'in_memory': True})
+        cls.write(workbook, data, **options)
+        workbook.close()
+        output.seek(0)
+        return output
+
+    @classmethod
+    def create_excel(cls, file, data=None, **options):
+        data = data or []
+        workbook = Workbook(file)
+        cls.write(workbook, data, **options)
+        workbook.close()
+        return file
+
+    @classmethod
+    def write(cls, workbook, data, headers=None, merges=None, row_stretches=None, col_stretches=None,
+              paper=None, style_formats=None):
+        data = data or []
+        headers = headers or []
+        if headers:
+            data = headers + data
+        if not data:
+            return
+
+        worksheet = workbook.add_worksheet()
+        worksheet.center_horizontally()
+        worksheet.set_margins(left=0.2, right=0.2, top=0.4, bottom=0.2)
+        # worksheet.set_column('A:Z', 20)
+        # worksheet.set_default_row(16)
+        if paper:
+            worksheet.set_paper(paper)
+
+        style_formats = style_formats or {}
+
+        header_format = style_formats.get('header') or cls.header_format_setting
+        body_format = style_formats.get('body') or cls.body_format_setting
+
+        col_style = {}
+        if col_stretches:
+            '''
+            col_stretches = [
+                [0, 0, 25, {'text_wrap': True}],
+                [1, 1, 10],
+            ]
+            '''
+            for stretch in col_stretches:
+                if len(stretch) != 4:
+                    continue
+                if stretch[0] == stretch[1]:
+                    col_style[stretch[0]] = stretch[3]
+                elif stretch[0] < stretch[1]:
+                    for col in range(stretch[0], stretch[1] + 1):
+                        col_style[col] = stretch[3]
+
+        for row_num in range(len(data)):
+            row = data[row_num]
+            if isinstance(row, list):
+                for col_num in range(len(row)):
+                    column = row[col_num]
+                    if headers and row_num < len(headers):
+                        worksheet.write(row_num, col_num, column, workbook.add_format(header_format.copy()))
+                    else:
+                        # 单元格样式与列样式合并
+                        _body_format = body_format.copy()
+                        if col_style:
+                            _col_style = col_style.get(col_num, {})
+                            _body_format.update(_col_style)
+                        worksheet.write(row_num, col_num, column, workbook.add_format(_body_format))
+        # 单元格合并
+        if merges:
+            for merge in merges:
+                if len(merge) > 5:
+                    format_item = workbook.add_format(merge[5])
+                else:
+                    format_item = workbook.add_format(header_format)
+                worksheet.merge_range(*merge[:5], cell_format=format_item)
+        # 行高指定
+        if row_stretches:
+            for stretch in row_stretches:
+                worksheet.set_row(*stretch)
+        # 列宽指定
+        if col_stretches:
+            for stretch in col_stretches:
+                stretch = stretch.copy()
+                if len(stretch) >= 4:
+                    stretch[3] = workbook.add_format(stretch[3])
+                worksheet.set_column(*stretch)
+
+
+if __name__ == '__main__':
+    ExcelWriter.create_excel(r'E:\test.xlsx', [[1, 2, 2, 2], [1, 2, 2, 2], [1, 2, 2, 2], [1, 2, 2, 2]])
+
+    ExcelWriter.pack_excel([[1, 2, 2, 2], [1, 2, 2, 2], [1, 2, 2, 2], [1, 2, 2, 2]])
diff --git a/nc_http/core/excel/exceptions.py b/nc_http/core/excel/exceptions.py
new file mode 100644
index 0000000..04397dc
--- /dev/null
+++ b/nc_http/core/excel/exceptions.py
@@ -0,0 +1,6 @@
+class InvalidFileError(Exception):
+    """无效的 excel 文件"""
+
+
+class InvalidSuffixError(InvalidFileError):
+    """无效的后缀名"""
diff --git a/nc_http/tests/excel.py b/nc_http/tests/excel.py
new file mode 100644
index 0000000..0d9e2c0
--- /dev/null
+++ b/nc_http/tests/excel.py
@@ -0,0 +1,19 @@
+import unittest
+
+from nc_http.core.excel.excel_reader import ExcelReader
+from nc_http.core.excel.excel_writer import ExcelWriter
+
+
+class ExcelTestCase(unittest.TestCase):
+    filename = r'D:\test.xlsx'
+
+    def test_writer(self):
+        ExcelWriter.create_excel(self.filename, [[1, 2, 2, 2], [1, 2, 2, 2], [1, 2, 2, 2], [1, 2, 2, 2]])
+        ExcelWriter.pack_excel([[1, 2, 2, 2], [1, 2, 2, 2], [1, 2, 2, 2], [1, 2, 2, 2]])
+
+    def test_reader(self):
+        ExcelReader.read(open(self.filename))
+
+
+if __name__ == '__main__':
+    unittest.main()