SQL> SET MARKUP HTML ON SPOOL ON BODY "TEXT='#FF00Ff'"
SQL> spool c:report.html
SQL> select * from emp;

     EMPNO ENAME      JOB              MGR HIREDATE                    SAL       COMM     DEPTNO
---------- ---------- --------- ---------- -------------------- ---------- ---------- ----------
      7369 SMITH      CLERK           7902 DEC 17 1980 00:00:00        300                    20
      7499 ALLEN      SALESMAN        7698 FEB 20 1981 00:00:00        300        300         30
      7521 WARD       SALESMAN        7698 FEB 22 1981 00:00:00        300        500         30
      7566 JONES      MANAGER         7839 APR 02 1981 00:00:00        300                    20
      7654 MARTIN     SALESMAN        7698 SEP 28 1981 00:00:00        300       1400         30
      7698 BLAKE      MANAGER         7839 MAY 01 1981 00:00:00        300                    30
      7782 CLARK      MANAGER         7839 JUN 09 1981 00:00:00        300                    10
      7788 SCOTT      ANALYST         7566 APR 19 1987 00:00:00        300                    20
      7839 KING       PRESIDENT            NOV 17 1981 00:00:00        300                    10
      7844 TURNER     SALESMAN        7698 SEP 08 1981 00:00:00        300          0         30
      7876 ADAMS      CLERK           7788 MAY 23 1987 00:00:00        300                    20
      7900 JAMES      CLERK           7698 DEC 03 1981 00:00:00        300                    30
      7902 FORD       ANALYST         7566 DEC 03 1981 00:00:00        300                    20
      7934 MILLER     CLERK           7782 JAN 23 1982 00:00:00        300                    10

14 rows selected.

SQL> spool off