Certainly not Excel.
Those are PowerPoint files.
You can download a PP viewer from here.
http://www.microsoft.com/downloads/details.aspx?FamilyId=428D5727-43AB-4F24-90B7
-A94784AF71A4&displaylang=en
Note instructions for download and installation.
Gord Dibben MS Excel MVP
>i recieved a few pitures and cant open then because they are a pps file what
>do i need to open them with????