ExcelからPHP動かしてみた ref: http://qiita.com/aki_lua87/items/57500cf28fc9f45d5a2c

excel_php_test.php

<?php

//標準入力
$str = trim(fgets(STDIN));
//$str = mb_convert_encoding($strIn, "UTF-8", "SJIS");

//標準出力用ヘッダー
$header = " header ";
$footer = " footer ";


//処理
$strCh = $str."食べたい";

//出力用にSJISに
//$strOut = mb_convert_encoding($strCh, 'SJIS', 'UTF-8');

//出力
//確認用
echo "変換前 -> ".$str." 変換後 -> ".$strCh."\n";
//Excelで読みたい値をheader,footerで囲む
echo $header;
echo $strCh;
echo $footer;
//確認用
echo "end";

excel_php_test.xlsm

Sub テスト()

Dim path As String
Dim before As String

Dim WSH, Exec_cmd, Com As String
Dim Result As String
Dim head, foot() As String

'現在のパス
path = ThisWorkbook.path
'変換元値
before = Range("B3").Value

'コマンドプロンプトオブジェクト
Set WSH = CreateObject("WScript.Shell")
'コマンド生成
Com = "php " & path & "\excel_php_test.php"
'コマンド実行
Set Exec_cmd = WSH.Exec("%ComSpec% /c " & Com)
'標準入力
Exec_cmd.StdIn.WriteLine (before)
'終わるまで待つ
Do While Exec_cmd.Status = 0
        DoEvents
    Loop
    '結果を全部Resultに
    Result = Exec_cmd.StdOut.ReadAll
'頭区切り文字列で分ける
head = Split(Result, " header ")
'尻区切り文字列で分ける
foot = Split(head(1), " footer ")
'foot(0)に変換後の値が入る（はず）
Range("D3").Value = foot(0)

End Sub