Assigns the currently selected cell(s) to be linked to the exact same cell in a Microsoft Excel Spreadsheet. For example, if you select cell Sheet2!D14 in the Spread Report and link it to Microsoft Excel, it will upon output populate cell D14 in Sheet2 of the Excel Spreadsheet.

This function is different than exporting the report to Excel in that it opens an existing Excel file, moves to the linked cells and enters the values into the Excel cells leaving all other cells alone.  After mapping your cells, use Report Pac, Spread Reports and use the Output To eDMR / Electronic Report File option to populate the Excel file. 

See How to Use Link to Microsoft Excel for example.