not "directly", Michael.
You can calculate the export as HTML table and Excel should open it just fine. Just put the column names you want into the first row
You can export as XML and use a simple XSLT to change the field names to whatever you choose.
Look at these blogs from Kevin Frank for some ideas:
<http://www.filemakerhacks.com/?p=4140> User-Friendly Excel Exports, Part 5 (there are parts 1, 1.1, 2, 3, 4 & 5 and there are links if you want to start on part 1)
That's what I thought was the case. Thank you very much Beverly.