The Microsoft Excel spreadsheet application stores spreadsheets in a OLE2 compound file based format. The name of the files typically ends with .xls or .xlb.

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OpenOffice.org's Documentation of the Microsoft Excel File Format
Includes a description of the binary file format of Microsoft Excel, including all available Excel versions (for Windows) from Excel 2.1 to the current Excel XP. [PDF]
[Computer Mozilla]
Last update:
January 16, 2014 at 5:37:43 UTC
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