Have the same issue that adding the encoding="ISO-8859-1"  with ODS TAGSETS EXCELXP (SAS z/OS 9.1.3) will NOT  create the Excel with the encoding added on the first XML line.  The file looks weird then.  Adding the encoding on the first line the file gets open by Excel.     How to add the  encoding attribute to the first XML line?  Thank you  ... View more