XLS files are Excel workbook files created in Excel 97 or Excel 2003. The 2007, 2010 and 2013 versions of the program use the XLSX format by default to save workbooks, but can also use the XLS format.
An XLS file, also known as an Excel Spreadsheet file, is a file format used by Microsoft Excel for storing and organizing data in a tabular form. It is widely used in the business world for financial ...