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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.
Select your XLR file and click Open.. Excel should now open your file, and you can save it as an Excel file with an XLS or XLSX file extension, for example. The information in this article applies to Windows 8 and Microsoft Office 2013.