..XLS are a type of 'style sheet' modifier to the .XML data files. They
determine the formatting of the data. You can actually open them in Notepad,
and see the XML and XSL tags.
MS offers a free editor for those, and instructions on how to create them.
OpenOffice.org is a multiplatform and multilingual office suite and an
open-source project. Compatible with all other major office suites, the
product is free to download, use, and distribute.
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