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.

how the SAS/ACCESS interface works. XLS files contain data in the form of Microsoft Excel spreadsheets. Unless otherwise noted, Excel 4 and Excel 5 files are referred to collectively throughout this ...