diff --git a/examples/src/data/sheets/demo/default-workbook-data-demo.ts b/examples/src/data/sheets/demo/default-workbook-data-demo.ts
index 526fda4cf37..9ec5bcf3e4a 100644
--- a/examples/src/data/sheets/demo/default-workbook-data-demo.ts
+++ b/examples/src/data/sheets/demo/default-workbook-data-demo.ts
@@ -13811,6 +13811,62 @@ export const DEFAULT_WORKBOOK_DATA_DEMO: IWorkbookData = {
                 },
             },
         },
+        uJSelZ11: {
+            bd: {
+                r: {
+                    s: 1,
+                    cl: {
+                        rgb: 'rgb(0,0,0)',
+                    },
+                },
+                b: {
+                    cl: {
+                        rgb: 'rgb(0,0,0)',
+                    },
+                    s: 1,
+                },
+                t: {
+                    cl: {
+                        rgb: 'rgb(0,0,0)',
+                    },
+                    s: 1,
+                },
+                l: {
+                    cl: {
+                        rgb: 'rgb(0,0,0)',
+                    },
+                    s: 1,
+                },
+            },
+        },
+        uJSelZ22: {
+            bd: {
+                r: {
+                    s: 1,
+                    cl: {
+                        rgb: 'rgb(255,255,255)',
+                    },
+                },
+                b: {
+                    cl: {
+                        rgb: 'rgb(255,255,255)',
+                    },
+                    s: 1,
+                },
+                t: {
+                    cl: {
+                        rgb: 'rgb(255,255,255)',
+                    },
+                    s: 1,
+                },
+                l: {
+                    cl: {
+                        rgb: 'rgb(255,255,255)',
+                    },
+                    s: 1,
+                },
+            },
+        },
     },
     appVersion: '3.0.0-alpha',
     sheets: {
@@ -13829,6 +13885,34 @@ export const DEFAULT_WORKBOOK_DATA_DEMO: IWorkbookData = {
                         v: 'A Schedule of Items',
                     },
                 },
+                5: {
+                    5: {
+                        s: 'uJSelZ11',
+                    },
+                    6: {
+                        s: 'uJSelZ11',
+                    },
+                    7: {
+                        s: 'uJSelZ11',
+                    },
+                    8: {
+                        s: 'uJSelZ11',
+                    },
+                },
+                6: {
+                    5: {
+                        s: 'uJSelZ22',
+                    },
+                    6: {
+                        s: 'uJSelZ22',
+                    },
+                    7: {
+                        s: 'uJSelZ22',
+                    },
+                    8: {
+                        s: 'uJSelZ22',
+                    },
+                },
             },
             freeze: {
                 xSplit: 0,
diff --git a/packages/core/src/index.ts b/packages/core/src/index.ts
index 7348ae4549b..83a8f9c43f9 100644
--- a/packages/core/src/index.ts
+++ b/packages/core/src/index.ts
@@ -145,4 +145,6 @@ export { textEncoder } from './services/snapshot/snapshot-utils';
 export { type ILogContext } from './services/log/context';
 export { b64DecodeUnicode, b64EncodeUnicode } from './shared/coder';
 
+export { isBlackColor, isWhiteColor } from './shared/color/color-kit';
+
 installShims();
diff --git a/packages/core/src/shared/color/color-kit.ts b/packages/core/src/shared/color/color-kit.ts
index 5f439ed3065..7b21c45715d 100644
--- a/packages/core/src/shared/color/color-kit.ts
+++ b/packages/core/src/shared/color/color-kit.ts
@@ -854,3 +854,64 @@ const rgb2Hsv: (color: IRgbColor) => IHsvColor = (color) => {
 const isUndefinedOrNull = (value: unknown): value is null | undefined => value == null;
 
 const isObject = (value: unknown): value is object => !isUndefinedOrNull(value) && typeof value === 'object';
+
+export function isBlackColor(color: string): boolean {
+    // Regular expressions match different color formats.
+    const hexRegex = /^#(?:[0]{3}|[0]{6})\b/;
+    const rgbRegex = /^rgb\s*\(\s*0+\s*,\s*0+\s*,\s*0+\s*\)$/;
+    const rgbaRegex = /^rgba\s*\(\s*0+\s*,\s*0+\s*,\s*0+\s*,\s*(1|1\.0*|0?\.\d+)\)$/;
+    const hslRegex = /^hsl\s*\(\s*0*\s*,\s*0%*\s*,\s*0%*\s*\)$/;
+    const hslaRegex = /^hsla\s*\(\s*0*\s*,\s*0%*\s*,\s*0%*\s*,\s*(1|1\.0*|0?\.\d+)\)$/;
+
+    if (hexRegex.test(color)) {
+        return true;
+    }
+    if (rgbRegex.test(color)) {
+        return true;
+    }
+
+    if (rgbaRegex.test(color)) {
+        return true;
+    }
+
+    if (hslRegex.test(color)) {
+        return true;
+    }
+
+    if (hslaRegex.test(color)) {
+        return true;
+    }
+
+    return false;
+}
+
+export function isWhiteColor(color: string): boolean {
+    // Regular expressions match different color formats.
+    const hexRegex = /^#(?:[Ff]{3}|[Ff]{6})\b/;
+    const rgbRegex = /^rgb\s*\(\s*255\s*,\s*255\s*,\s*255\s*\)$/;
+    const rgbaRegex = /^rgba\s*\(\s*255\s*,\s*255\s*,\s*255\s*,\s*(1|1\.0*|0?\.\d+)\)$/;
+    const hslRegex = /^hsl\s*\(\s*0*\s*,\s*0%*\s*,\s*100%*\s*\)$/;
+    const hslaRegex = /^hsla\s*\(\s*0*\s*,\s*0%*\s*,\s*100%*\s*,\s*(1|1\.0*|0?\.\d+)\)$/;
+
+    if (hexRegex.test(color)) {
+        return true;
+    }
+
+    if (rgbRegex.test(color)) {
+        return true;
+    }
+
+    if (rgbaRegex.test(color)) {
+        return true;
+    }
+
+    if (hslRegex.test(color)) {
+        return true;
+    }
+
+    if (hslaRegex.test(color)) {
+        return true;
+    }
+
+    return false;
+}
diff --git a/packages/engine-render/src/components/sheets/sheet-skeleton.ts b/packages/engine-render/src/components/sheets/sheet-skeleton.ts
index f0d4d4632fc..d4c21f72324 100644
--- a/packages/engine-render/src/components/sheets/sheet-skeleton.ts
+++ b/packages/engine-render/src/components/sheets/sheet-skeleton.ts
@@ -45,6 +45,7 @@ import {
     HorizontalAlign,
     isEmptyCell,
     isNullCell,
+    isWhiteColor,
     ObjectMatrix,
     searchArray,
     Tools,
@@ -1802,6 +1803,24 @@ export class SpreadsheetSkeleton extends Skeleton {
             borderCache.setValue(r, c, { [type]: {} });
         }
 
+        /**
+         * https://github.com/dream-num/univer-pro/issues/344
+         * Compatible with Excel's border rendering.
+         * When the top border of a cell and the bottom border of the cell above it (r-1) overlap,
+         * if the top border of cell r is white, then the rendering is ignored.
+         */
+        if (type === BORDER_TYPE.TOP) {
+            const borderBottom = borderCache.getValue(r - 1, c)?.[BORDER_TYPE.BOTTOM];
+            if (borderBottom && isWhiteColor(rgb)) {
+                return true;
+            }
+        } else if (type === BORDER_TYPE.LEFT) {
+            const borderRight = borderCache.getValue(r, c - 1)?.[BORDER_TYPE.RIGHT];
+            if (borderRight && isWhiteColor(rgb)) {
+                return true;
+            }
+        }
+
         borderCache.getValue(r, c)![type] = {
             type,
             style: props.s,
diff --git a/packages/sheets/src/commands/commands/set-border-command.ts b/packages/sheets/src/commands/commands/set-border-command.ts
index 6a9d679e5f2..76d1d7a10d9 100644
--- a/packages/sheets/src/commands/commands/set-border-command.ts
+++ b/packages/sheets/src/commands/commands/set-border-command.ts
@@ -290,19 +290,25 @@ export const SetBorderCommand: ICommand = {
         }
 
         if (top) {
-            //setBorderStyle(topRangeOut, { b: null });
+            /**
+             * https://github.com/dream-num/univer-pro/issues/344
+             * Compatible with Excel's border rendering.
+             * When the top border of a cell and the bottom border of the cell above it (r-1) overlap,
+             * if the top border of cell r is white, then the rendering is ignored.
+             */
+            setBorderStyle(topRangeOut, { b: null });
             setBorderStyle(topRange, { t: Tools.deepClone(border) }, true);
         }
         if (bottom) {
-            //setBorderStyle(bottomRangeOut, { t: null });
+            setBorderStyle(bottomRangeOut, { t: null });
             setBorderStyle(bottomRange, { b: Tools.deepClone(border) }, true);
         }
         if (left) {
-            //setBorderStyle(leftRangeOut, { r: null });
+            setBorderStyle(leftRangeOut, { r: null });
             setBorderStyle(leftRange, { l: Tools.deepClone(border) }, true);
         }
         if (right) {
-            //setBorderStyle(rightRangeOut, { l: null });
+            setBorderStyle(rightRangeOut, { l: null });
             setBorderStyle(rightRange, { r: Tools.deepClone(border) }, true);
         }