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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.
Updated November 09, 2016. A file with the XLS file extension is a Microsoft Excel 97-2003 Worksheet file. Later versions of Excel save spreadsheet files in the XLSX format by default. XLS files store data in tables of rows and columns with support for formatted text, images, charts, and more.