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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.
Main Difference. XLS and XLSX are the file extension of the Microsoft spread sheet called Excel. On Excel you can arrange and store lot of data in organized form. The main difference between these two file extensions is that the XLS is created on the version of Excel prior to 2007 while XLSX is created on the version of Excel 2007 and onward.