diff --git a/jero-boot/jero-boot-modules/src/main/java/com/jero/modules/compare/service/impl/SarFileCompareItemCommentServiceImpl.java b/jero-boot/jero-boot-modules/src/main/java/com/jero/modules/compare/service/impl/SarFileCompareItemCommentServiceImpl.java
index 60ecb484c..7fb64f770 100644
--- a/jero-boot/jero-boot-modules/src/main/java/com/jero/modules/compare/service/impl/SarFileCompareItemCommentServiceImpl.java
+++ b/jero-boot/jero-boot-modules/src/main/java/com/jero/modules/compare/service/impl/SarFileCompareItemCommentServiceImpl.java
@@ -11,17 +11,20 @@ import com.jero.modules.compare.service.ISarFileCompareInfoService;
 import com.jero.modules.compare.service.ISarFileCompareItemCommentService;
 import com.jero.modules.compare.service.ISarFileCompareItemService;
 import com.jero.modules.system.util.StringUtils;
-import org.apache.poi.ss.usermodel.Sheet;
-import org.apache.poi.ss.usermodel.Workbook;
+import org.apache.poi.ss.usermodel.*;
+import org.apache.poi.ss.util.CellRangeAddress;
 import org.apache.poi.xssf.usermodel.XSSFWorkbook;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 
 import javax.servlet.http.HttpServletRequest;
 import javax.servlet.http.HttpServletResponse;
+import java.io.File;
+import java.io.FileOutputStream;
 import java.io.IOException;
 import java.io.OutputStream;
 import java.text.SimpleDateFormat;
+import java.util.Arrays;
 import java.util.Date;
 import java.util.List;
 import java.util.Map;
@@ -169,6 +172,20 @@ public class SarFileCompareItemCommentServiceImpl extends ServiceImpl<SarFileCom
     @Override
     public void exportResXls(Map<String, Object> map, HttpServletResponse response, HttpServletRequest request) {
         String cut = (String) map.get("cut");
+        //是否包含评论
+        String includeComments = (String) map.get("includeComments");
+        String infoId = (String) map.get("infoId");
+        String selectIds = (String) map.get("selectIds");
+
+        LambdaQueryWrapper<SarFileCompareItemComment> queryWrapper = new LambdaQueryWrapper<>();
+        queryWrapper.eq(SarFileCompareItemComment::getInfoId, infoId);
+        if (!StringUtils.isEmpty(selectIds)) {
+            queryWrapper.in(SarFileCompareItemComment::getId, Arrays.asList(selectIds.split(",")));
+        }
+        queryWrapper.orderBy(true, true, SarFileCompareItemComment::getCreateTime);
+        List<SarFileCompareItemComment> list = this.list(queryWrapper);
+        Map<String, SarFileCompareItem> sfcItemMap = SarFileCompareItemServiceImpl.queryMapByInfoId(infoId);
+
         OutputStream os = null;
         Workbook workbook = new XSSFWorkbook();
         try {
@@ -177,11 +194,70 @@ public class SarFileCompareItemCommentServiceImpl extends ServiceImpl<SarFileCom
             response.setHeader("Content-Disposition", "attachment; filename=" + fileName);
             response.setContentType("application/force-download");
             //创建工作表对象
-            Sheet sheet = workbook.createSheet();
-            // 创建头部
-            //String header = StringUtils.join(headerFieldList, ",");
+            Sheet sheet = workbook.createSheet("对比结果");
 
+            // 创建头部
+            String header = "";
+            if (CutEnum.CN.getValue().equals(cut)) {
+                header = "条款号,条款名称,条款内容,条款号,条款名称,条款内容，评论";
+            } else {
+                header = "Number,Title,Content,Number,Title,Content,Comment";
+            }
+            CellStyle cellStyle = workbook.createCellStyle();//初始化单元格格式对象
+            cellStyle.setAlignment(HorizontalAlignment.CENTER);
+            cellStyle.setWrapText(true);
+            Row rowHeader = sheet.createRow(0);//开始创建标题行
+            if (StringUtils.isNotBlank(header)) {
+                String[] headerArr = header.split(",");
+                for (int i = 0; i < headerArr.length; i++) {
+                    rowHeader.createCell(i).setCellValue(headerArr[i]);
+                }
+            }
+            int i = 1;
+            for (SarFileCompareItemComment itemComment : list) {
+                Row row = sheet.createRow(i);
+                String itemIdLeft = itemComment.getItemsIdLeft();
+                if (!StringUtils.isEmpty(itemIdLeft)) {
+                    SarFileCompareItem itemLeft = sfcItemMap.get(itemIdLeft);
+                    if (null != itemLeft) {
+                        row.createCell(0).setCellValue(itemLeft.getItemsNum());
+                        row.createCell(1).setCellValue(itemLeft.getItemsName());
+                        String text = itemLeft.getItemsText();
+                        text = text.replace("<p>", "").replace("</p>", "\r\n");
+                        row.createCell(2).setCellValue(text);
+                    }
+                }
+                String itemIdRight = itemComment.getItemsIdRight();
+                SarFileCompareItem itemRight = sfcItemMap.get(itemIdRight);
+                if (null != itemRight) {
+                    row.createCell(3).setCellValue(itemRight.getItemsNum());
+                    row.createCell(4).setCellValue(itemRight.getItemsName());
+                    String text = itemRight.getItemsText();
+                    text = text.replace("<p>", "").replace("</p>", "\r\n");
+                    row.createCell(5).setCellValue(text);
+                }
+                row.createCell(6).setCellValue(itemComment.getComment());
+                i++;
+            }
+            if (!StringUtils.isEmpty(includeComments) && includeComments.equals("1")) {
+            Row row = sheet.createRow(i);
+            if (CutEnum.CN.getValue().equals(cut)) {
+                row.createCell(0).setCellValue("全文评论");
+            } else {
+                row.createCell(0).setCellValue("The full text comments");
+            }
+            //合并单元格
+            CellRangeAddress rangeAddress = new CellRangeAddress(row.getRowNum(), row.getRowNum(), 1, 6);
+            sheet.addMergedRegion(rangeAddress);
+            SarFileCompareInfo compareInfo = sarFileCompareInfoServiceImpl.queryById(infoId);
+            row.createCell(1).setCellValue(compareInfo.getComments());
+            }
+            for (int j = 0; j < 7; j++) {
+                sheet.autoSizeColumn(j, true);//设置列宽
+            }
             os = response.getOutputStream();
+//            File file = new File("C://work/ee.xlsx");
+//            os = new FileOutputStream(file);
             workbook.write(os);
             os.flush();
         } catch (IOException e) {