.XLS

XLS File

Microsoft Excel 97-2003 Workbook (Binary Interchange File Format, BIFF8)
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An XLS file is an old-format Microsoft Excel spreadsheet from the Excel 97-2003 era, saved as a binary file rather than the ZIP-based XLSX used since 2007. You can open it free without buying Excel - Google Sheets, LibreOffice Calc, and Excel for the web all work. The main concerns are converting it to the modern XLSX format and handling any embedded VBA macros safely.

Developer: Microsoft Category: Spreadsheet Files MIME: application/vnd.ms-excel
OPENS ON Windows macOS Linux Android Web
Related: .ODS · .NUMBERS · .XLSX · .XLSB

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Last reviewed Jul 6, 2026

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What is the XLS file format?

A file with the .xls extension is a spreadsheet document created with Microsoft Excel. .xls is a binary format built on the OLE2 Compound File Binary (CFB) container, internally organized as BIFF8 (Binary Interchange File Format, version 8) records. This binary format was used by Microsoft Excel versions 97 through 2003; older Excel 5.0/95 workbooks used the earlier BIFF5 variant. The full .xls specification document - more than 1,000 pages long - is published by Microsoft on its Open Specifications portal.

.xls has been superseded by the newer .xlsx format, which is an XML-based spreadsheet format using UTF-8 encoding. Despite that, .xls files remain widely used and are still supported by most spreadsheet tools. An .xls workbook can contain:

  • Tables storing text or numbers
  • Formulas and named ranges
  • Links to external resources
  • Charts and graphs
  • Images and embedded objects

An .xls spreadsheet stores data in cells organized in a grid of rows and columns, where each cell has a unique address. Workbooks can hold multiple sheets, allowing users to organize related data across tabs. Spreadsheet documents can be used for performing calculations, creating documentation, or organizing and visualizing data. Users can format text, build charts, or write formulas based on cell data. Depending on the application, .xls files can be exported into other formats, including .ods or plain .csv.

Security & safety

RISK: MEDIUM

Unlike a plain XLSX, a legacy XLS can carry VBA macros, making it a classic malware vector - an .xls attachment that prompts "Enable Content / Enable Macros" should be treated with suspicion, especially if unexpected. Excel opens internet/email files in Protected View; leave it on and don't enable editing or macros for files you didn't expect. Opening the file in Google Sheets or LibreOffice avoids Excel's VBA engine entirely. The format can also embed OLE objects and external links. If you only need to read the data, a free web viewer is the safest route.

Format details

in a nutshell
FULL NAMEMicrosoft Excel 97-2003 Workbook (Binary Interchange File Format, BIFF8)
DEVELOPERMicrosoftsince 1987 (Excel 1.0); BIFF8 .xls used Excel 97-2003; superseded by XLSX in 2007
MIME TYPEapplication/vnd.ms-excel
TYPEOLE2 / Compound File Binary (CFB) container holding BIFF8 records (binary)
MAGIC BYTES · FILE SIGNATURE
OFFSET
0001020304050607
HEX
D0CF11E0A1B11AE1
ASCII
········
The 8-byte OLE2/CFB signature (D0 CF 11 E0 A1 B1 1A E1) is shared by all legacy Office binary files (.doc, .ppt, .xls) and other CFB containers. Distinguish an XLS by its internal "Workbook" (or older "Book") stream. This is completely different from XLSX, which is a ZIP starting with "PK".

Programs that open XLS files

Windows4 apps
Microsoft Excel Paid Native app. Double-click to open (in Compatibility Mode); Save As XLSX to upgrade.
Gnumeric Open-source Lightweight spreadsheet; opens legacy XLS, good on low-spec machines.
LibreOffice Calc Open-source Free, full-featured. Double-click to open; Save As to keep XLS or export XLSX/PDF/CSV.
WPS Office Spreadsheets Freemium Free Excel-like app (formerly Kingsoft); opens .xls with high compatibility.
macOS3 apps
Microsoft Excel Paid Native editing; double-click to open the workbook.
LibreOffice Calc Open-source Free alternative; double-click to open and edit.
Apple Numbers Free File > Open to import the XLS; export back via File > Export To > Excel.
Linux2 apps
Gnumeric Open-source Lightweight spreadsheet that reads XLS well.
LibreOffice Calc Open-source Pre-installed on most distros; double-click to open the XLS.
Android1 app
Microsoft Excel (mobile) Freemium Install Excel for Android; tap the .xls to view/edit.
Web2 apps
Google Sheets Free Upload to Google Drive and open with Google Sheets; download back as XLSX, PDF or CSV.
Excel for the web Free Upload to OneDrive and open in Excel online (free Microsoft account).

Technical details

deep spec
Container formatOLE2 Compound File Binary (CFB)
Internal record formatBIFF8 (Binary Interchange File Format, version 8)
MIME typeapplication/vnd.ms-excel
Magic bytes (hex)D0 CF 11 E0 A1 B1 1A E1 at offset 0 - OLE2 CFB header shared with .doc and .ppt
Maximum rows per sheet65,536 (2¹⁶)
Maximum columns per sheet256 (columns A-IV; 2⁸)
String encodingUTF-16 LE inside BIFF8 Unicode string records
Numeric precision64-bit IEEE 754 double-precision floating point (15-17 significant digits)
Formula storageBinary token array (RPN-style "ptg" tokens) inside Formula records
Shared String Table (SST)Duplicate cell strings stored once and referenced by index, reducing file size
VBA macro storageEmbedded in a separate "_VBA_PROJECT" OLE stream within the CFB container
CompressionNone - no built-in compression (contrast with XLSX, which wraps XML in a ZIP archive)
EncryptionOptional RC4-based or XOR-based password protection of workbook streams
DeveloperMicrosoft Corporation
Released1987 (Excel 1.0); BIFF8 .xls used Excel 97-2003; superseded by XLSX in 2007
Specificationlearn.microsoft.com

XLS conversions

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Frequently asked questions

How do I open an XLS file without Excel?
Use Google Sheets (upload to Drive), the free LibreOffice Calc, or Excel for the web. All open and edit the old .xls format at no cost.
What's the difference between XLS and XLSX?
XLS is the old binary Excel format (Excel 97-2003); XLSX is the newer ZIP/XML format introduced in 2007 - smaller, more robust and an open standard. Modern apps read both, but XLSX is recommended for new files.
How do I convert XLS to XLSX?
Open the file in Excel, LibreOffice Calc or Google Sheets and choose Save As / Download as XLSX. In Excel you can also use File > Info > Convert.
How do I convert XLS to CSV or PDF?
Open it in any spreadsheet app and Save As / Export. CSV gives a plain data table (one sheet, no formatting); PDF freezes the layout for sharing.
Is it safe to open an XLS file?
Reading data is safe, but XLS can contain VBA macros, so never click 'Enable Macros' on an unexpected .xls. Open unknown files in Protected View, or use Google Sheets/LibreOffice which ignore Excel macros.
Why does Excel say my XLS is in Compatibility Mode?
Because it's the pre-2007 format. Everything still works, but newer features are limited. Use File > Info > Convert (or Save As XLSX) to upgrade it to the modern format.

References

1Microsoft - [MS-XLS] Excel Binary File Format (.xls) Structurelearn.microsoft.com
2Library of Congress - Microsoft Excel Binary File Format (BIFF8)www.loc.gov

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