SharePoint lists have the ability to export content to Excel spreadsheets. As with any feature and multiple versions of Office, there are differences in functionality. If you’re trying to export a list to Excel, and one of the columns has the “Allow Multiple Selections” option checked, this action will behave differently. You must be using Office 2007 or later to have the column show up in Excel. 2007 is the first version of Excel that supports Multi-value column.