Create an export for excel from SPList and SPListItem. preferbly an oqy file

You can use the listdata.svc end point to get data out of SharePoint, then use Office XML SDK to pump it to excel:

http://msdn.microsoft.com/en-us/library/ff798339.aspx

http://www.microsoft.com/en-us/download/details.aspx?id=5124

If it doesn't have to be programmatic, then you can simply use PowerPivot to get the data out as well.

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Chris Givens CEO, Architecting Connected Systems Blog Twitter