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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.
XLSX is a file extension for an open XML spreadsheet file format used by Microsoft Excel. Microsoft introduced the open XML standard to Microsoft Office in 2007 after a push from business users who saw the value in an open file format for transferring data between application s and other areas of working with the files. Support can also be added to earlier versions of Excel with Open XML component support.