15
down vote
accepted
Sorry expresses more regret than excuse me does.
If I'm trying to leave the room and you're in my way, I'll say "Excuse me." I recognize that I'm inconveniencing you by asking you to move, but the inconvenience is very small, and I don't expect you to be offended by the request. People often say "excuse me" when they commit small violations of etiquette, such as sneezing loudly.
If I accidentally step on your toe while I'm trying to get to the door, I'll say "I'm sorry!" I didn't mean to step on your toe, and I regret injuring you.