What are the minimum permissions needed for a users to export the list into excel sheets in SharePoint 2010?
According to @ToniFrankola http://serverfault.com/questions/73677/disable-export-to-spreadsheet-in-sharepoint-custom-list you need to have permission:
In OOTB premission levels this permission is not set only for
So correct answer to your question is:
Minimum OOTB permission level for users to be able to export lists in Excel is
You can always create your own custom permission level and select only
Try going to Site Permissions --> Permission Levels in the ribbon --> Select the permission level to view its properties and I think your looking for View Items in the List Permissions, not entirely sure but I usually play around with them till I get the desired result.