In Excel 2007 if you want to publish interactive versions of your workbook or items from the worksheet as a Web page with spreadsheet functionality you need to use a component of Microsoft Office Share-Point Server called MHTML Services.

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In Excel 2007, you can publish interactive versions of your workbook or items from the worksheet as a Web page with spreadsheet functionality using the "Save as Web Page" feature. MHTML Services is not required for this.

In Excel 2007 If You Want to Publish Interactive Versions