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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.
Difference Between XLS and XLSX. XLS vs XLSX. XLS and XLSX are two file extensions that are used by the very popular spreadsheet application from Microsoft named Microsoft Excel. XLS is very popular as it has been the default format for Microsoft Excel since it was first created up till 2003.