Updated version of Moodle XML converter allows to create glossaries from various types of entries:
Excel (concept TAB definition)
concept: definition
concept - definition
Tutorial with examples - http://moodle.heroku.com/info/tutorial3
Presentation - http://www.slideshare.net/tjuly/how-to-create-glossary-in-moodle-xml-converter
Glossary
A new version of glossary converter supports Excel format now
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