1) If you receive an attachment or file from someone that has .xls in the file name, such as Budget.xls, you have received a Microsoft Excel spreadsheet file.

2) If you donít have the Microsoft Excel program itself, you can use the Excel Viewer, kindly provided by Microsoft for free, to view these files, but not modify them.

Note: The Microsoft Excel program costs about $100.00 by itself, or a minimum of about $129.00 when bundled with the Microsoft Word and Outlook programs in the Microsoft Office Suite of programs.

3) Double-click on the .xls file attachment to automatically start the Excel Viewer and open the Excel spreadsheet file.