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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. You can edit XLS spreadsheets you received from your customers or employees in Excel 2013 and save them as XLSX or XLS files.
On the File menu, click Save As. In the Save As box, type a name for the file. On the Format pop-up menu, click Excel 97-2004 Workbook (.xls) . Note If you open and then save a copy of a file that was created in Office 2004 for Mac or earlier, the application automatically saves the file in the correct file format.