One trick is to use:
[COLOR=008080]<table style="table-layout:fixed" ...>[/color]
Then with this set you can constrain width's and heights without the text pushing out the cell. If a cell has a width set from a column above it, but no row height set from the current row, then the text will wrap. It needs both.
=== START CODE EXAMPLE ===
<cfsetting showdebugoutput="No">
<cfcontent type="application/msexcel">
[COLOR=008080]<table style="table-layout:fixed">[/color]
[COLOR=008080]<tr>[/color]
[COLOR=008080]<td height=17 width=64>[/color]This is the 1st cell of a non-wrapping row[COLOR=008080]</td>[/color]
[COLOR=008080]<td width=64>[/color]This is the 2nd cell of a non-wrapping row[COLOR=008080]</td>[/color]
[COLOR=008080]</tr>[/color]
[COLOR=008080]<tr height=17>[/color]
[COLOR=008080]<td>[/color]This is the 3rd cell of a non-wrapping row[COLOR=008080]</td>[/color]
[COLOR=008080]<td>[/color]This is the 4th cell of a non-wrapping row[COLOR=008080]</td>[/color]
[COLOR=008080]</tr>[/color]
[COLOR=008080]<tr>[/color]
[COLOR=008080]<td>[/color]This is the 5rd cell, this will wrap because I didn't set a height contraint[COLOR=008080]</td>[/color]
[COLOR=008080]<td>[/color]This is the 6th cell, this will wrap[COLOR=008080]</td>[/color]
[COLOR=008080]</tr>[/color]
[COLOR=008080]</table>[/color]
=== END CODE EXAMPLE === - tleish