Any date before 1900-03-01 when exported into Excel will shift down one day, e.g. 1900-01-01 will become 1899-12-31.
If I understand http://support.microsoft.com/kb/214058 correctly, then this is a bug^H^H^Hfeature of Excel that is here to stay, so it might be better to emulate this behavior on export (to get the same data shown in Excel as in SquirreL SQL) .
(1) export as CVS and import into Excel (but don't use CVS as extension, at least not with Excel 2003; Open Office will allow you to change the field delimiter)
(2) Craft the select command so that the data is pulled as string (which might be generally a good idea to always get the format you need)
(3) use default formatting (which will send the date as string)
As the workarounds outnumber the problem I would give this an ultralow priority.
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