Hi Steve,

   Choose File/Save As from the menu. In the Save As dialog select
"Microsoft Excel 5.0/95 Workbook (*.xls)" from the Save as type dropdown and
click OK. You workbook will be saved in Excel 5/95 format. Note that any
features not supported by those versions will be lost.

   There is also a dual-format option in the Save as type dialog called
"Microsoft Excel 97-2000 & 5.0/95 Workbook (*.xls)". This creates workbooks
that essentially have two complete copies of your original workbook, one in
Excel 5/95 format and one if Excel 97+ format. This type of workbook can be
opened and read by Excel 95 without also losing features not supported by
that version. However, the file size is much larger and if the file is ever
saved in Excel 95, all the Excel 97+ file information is lost, so I don't
typically recommend this option.