I have already done as you said ...but still i am getting junk values for japanese characters ...
below is the code for excel sheet generation:
out.println("<TD>");
out.println("<font face=\"Verdana, Arial, sans-serif\" size=\"1\" color=\"#000000\">");
out.println(strOperationType);
out.println(" </B></font>");
out.println("</TD>");
out.println("<TD>");
out.println("<font face=\"Verdana, Arial, sans-serif\" size=\"1\" color=\"#000000\">");
out.println(lst.get(i++));
out.println(" </B></font>");
out.println("</TD>");
out.println("<TD>");
out.println("<font face=\"Verdana, Arial, sans-serif\" size=\"1\" color=\"#000000\">");
out.println(lst.get(i++));
out.println(" </B></font>");
out.println("</TD>");
out.println("</TR>");